Enforcement Rules of the Labor Standards Act Article 43

When inspecting a business entity, an inspector may notify demanding the owner, his/ her agent, workers or other relevant persons to present all necessary documents or explanations.
中文原文 勞動基準法施行細則第43條
檢查員對事業單位實施檢查時,得通知事業單位之雇主、雇主代理人、勞工或有關人員提供必要文件或作必要之說明。

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