Labor Standards Act Article 73

(Ⅰ)An inspector in the course of performing his official duties shall display the Labor Inspection badge. No business entity may reject such inspection. In the event the said business entity rejects inspection, the inspector may enforce the visit in concert with the local competent authority or the police.(Ⅱ)An inspector in the course of performing official visit may request the business entity to produce necessary reports, records, books of account and other relevant documents or written explanations as prescribed by the provisions of the Act. If it becomes necessary for the inspector to obtain any raw materials, supplies, samples, or information, a prior notice shall be given to the employer or his agent and a receipt shall be issued to acknowledge the materials given to him.
中文原文 勞動基準法第73條
檢查員執行職務,應出示檢查證,各事業單位不得拒絕。
事業單位拒絕檢查時,檢查員得會同當地主管機關或警察機關強制檢查之。
檢查員執行職務,得就本法規定事項,要求事業單位提出必要之報告、紀錄、帳冊及有關文件或書面說明。
如需抽取物料、樣品或資料時,應事先通知雇主或其代理人並掣給收據。

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