Regulations Governing Market Surveillance of Commodities Article 8
If commodities are found to be violating regulations during market surveillance, the inspection authority may send written inquiries to tax authority regarding the production and distribution information of an obligatory inspection applicant (applicant) in order to investigate the production and distribution of such commodities.
中文原文 商品市場檢查辦法第8條
執行市場檢查發現涉違規商品時，為調查違規商品產銷情形，檢驗機關得向稅捐機關函詢報驗義務人有關產銷資料。