Climate Change Response Act Article 40

The competent authorities or the industry competent authorities may direct officers with credentials or proof of authorization to conduct a site visit on entities, emission sources or other relevant sites for the purpose of inspecting an Emission Source’s operation, emission-related facilities, carbon footprint labels, GHGs or related product manufacturing, importation, sale, use, capture and use, capture and storage, and request provision of relevant information. The inspected entities may not evade, interrupt or refuse such request.
中文原文 溫室氣體減量及管理法第40條
主管機關或目的事業主管機關得派員攜帶有關執行職務之證明文件或顯示足資辨別之標誌,進入事業、排放源所在或其他相關場所,實施排放源操作、排放相關設施、碳足跡標示、溫室氣體或相關產品製造、輸入、販賣、使用、捕捉後利用、捕捉後封存之檢查,或令其提供有關資料,受檢查者不得規避、妨礙或拒絕。

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