Civil Aviation Act Article 41

In the interest of flight safety, aircraft in flight shall submit to the appropriate requirements of general flight rules, visual flight rules and instrument flight rules. Aircraft shall also follow all instructions issued by the air traffic control unit.Specific air traffic control procedures described above for general flight rules, visual flight rules, instrument flight rules and other related flight rules shall be prescribed by CAA.
中文原文 民用航空法第41條
為維護飛航安全,航空器飛航時,應遵照一般飛航、目視飛航及儀器飛航之管制,並接受飛航管制機構之指示。
前項一般飛航、目視飛航、儀器飛航及其他應遵行事項之規則,由民航局定之。

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