Aircraft Flight Operation Regulations Article 52

An operator shall ensure that no drinks or meals are served to passengers while the aircraft is in the phases of taxi, take-off or landing.No operator may take off, or land unless each food and beverage tray and seat back tray table is secured in its stowed position.No operator may move an aircraft on the surface, take off, or land unless each passenger serving cart is secured in its stowed position.No operator may permit an aircraft to take-off or land unless each movie screen that extends into an aisle is stowed.
中文原文 航空器飛航作業管理規則第52條
航空器使用人於航空器地面移動、起飛或降落階段,不得提供餐飲服務。
航空器使用人非經確認每一食物及飲料服務盤與座椅之餐桌均已收妥,不得允許航空器起飛或降落。
航空器使用人非經確認每一服務用車均已固定妥當,不得允許航空器於地面移動、起飛或降落。
航空器使用人非經確認每一影響通道之螢幕皆已收妥,不得允許航空器起飛或降落。

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