Regulations for Motor Vehicle Safety Investigation, Recall /Correction, Supervision and Management(The official Regulations are written in Chinese, this English edition is for your reference only.) Article 12

If manufacturers, import agents and importers are informed as the vehicle safety investigation objective specified in Article 2, or to provide explanation information specified in Article 6, they shall provide the relevant explanation information or cooperate with the investigation within the requested time without rejecting, dodging or hindering the information submission or said investigation.
中文原文 汽車安全性調查召回改正及監督管理辦法第12條
製造廠、進口商或進口人經依第二條通知列為汽車安全性調查對象或第六條通知提供說明資料者,應配合依限期提供說明資料或調查,不得拒絕、規避或阻撓。

English translation for reference only; the Chinese text prevails. Not legal advice.