Regulations Governing Tax Credit for Businesses Investing in Motion Picture Production Enterprises for the Production of Domestically Produced Motion Pictures Article 12
The GIO and the professional motion picture supervisors it designates may inspect, at any time, the progress of the motion picture production enterprise’s execution of its approved domestically produced motion picture investment and production plan.The motion picture production enterprise shall not evade, obstruct or refuse inspections stipulated in the preceding paragraph.
中文原文 營利事業投資電影片製作業製作國產電影片投資抵減辦法第12條
行政院新聞局及其委託之電影監製專業人員，得隨時查核取得核准函之電影片製作業執行國產電影片投資及製作計畫之進度。
對於前項之查核，電影片製作業不得規避、妨礙或拒絕。
對於前項之查核，電影片製作業不得規避、妨礙或拒絕。