Regulations Governing the Operation and Management of Free Trade Zones Enterprises Article 15
When necessary, the management authority shall order the enterprises in the free trade zone to provide the business performance and financial documents and other relevant documents for checking, and an FTZ may not decline.
中文原文 自由貿易港區事業營運管理辦法第15條
管理機關於必要時，得命自由港區事業提供其營運、財務狀況及其他相關文件，以供查核，自由港區事業不得拒絕。