Emergency Medical Services Act Article 17

Ambulances shall be equipped with sirens, in-vehicle and external CCTV cameras and red flashlight, coated with white paint on the vehicle shell, painted with red crosses on both sides and the name of the agency (institution), and marked with license numbers at the rear. There shall be no other marks unless otherwise approved by the local municipality or county (city) competent health authority.Outside of emergency situations, the abovementioned ambulance sirens and red flashlights shall not be turned on.
中文原文 緊急醫療救護法第17條
救護車應裝設警鳴器、車廂內外監視錄影器及紅色閃光燈,車身為白色,兩側漆紅色十字及機關(構)名稱,車身後部應漆許可字號。
未經所在地直轄市、縣(市)衛生主管機關核准,不得為其他標識。
前項救護車非因情況緊急,不得使用警鳴器及紅色閃光燈。

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