Regulations Governing Licences and Ratings for Airmen Article 87

Pilots-aircraft or helicopter may engage in operations under IFR only after being granted the instrument rating. The instrument rating holder’s yearly training program and proficiency flight check shall provide instrument flight subjects. The instrument rating holder who failed the annual flight check shall be suspended from the privilege of piloting under IFR and "restricted to VFR only" shall be annotated on the holders rating certificate. Unless satisfactorily passing recheck, the failed instrument-rating holder may not engage in instrument flight.The instrument-rating check or added rating shall include the ability to operate multi-engine aircraft solely by reference to instruments with one engine inoperative, or simulated inoperative.
中文原文 航空人員檢定給證管理規則第87條
航空器駕駛員經儀器飛航檢定合格者,始得執行儀器飛航;其年度訓練及考驗應含儀器飛航,考驗不合格者,暫停其儀器飛航資格,並於檢定證加註限制目視飛航;非經重新檢定合格者,不得從事儀器飛航。
航空器駕駛員儀器飛航檢定或檢定加簽,使用多發動機航空器應納入發動機或模擬發動機失效時之儀器飛航操控能力檢定或考驗。

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