Aircraft Flight Operation Regulations Article 226

The helicopter rotor shall not be turned under power or operated for taxi without a qualified pilot at the controls.An aircraft shall not be taxied on the movement area of an aerodrome unless the person at the controls:1. Has been duly authorized by the operator or a designated agent;2. Is qualified to use the radio; and3. Has received instruction from a competent person in respect of aerodrome layout routes, signs, markings, lights, air traffic control signals and instructions, radio phraseology and procedures, and is able to conform to the operational standards required for safe aircraft movement at the aerodrome.
中文原文 航空器飛航作業管理規則第226條
非具有合格直昇機駕駛員者,不得啟動直昇機之旋翼或滑行。
非具有下列各要件之人員,不得於機場活動區範圍內操控航空器之滑行:
一、已獲取航空器使用人之授權。
二、具備使用無線電通話之能力。
三、已由合格人員教授有關機場地物位置、路線、記號、燈光及航管之訊號、指示、用詞、程序等相關課程,並能符合航空器於機場作安全移動之作業標準。

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