The Implementation Regulation for the Management of Electronic Storage of Records Article 20

To certify the authenticity of image/sound files and their duplicates, the agency preserving the records shall first examine and confirm the content as being exactly the same as those in the original records and then they may be deemed as equivalent to the originals or deemed authentic.
中文原文 檔案電子儲存管理實施辦法第20條
電子影音檔案及其複製品之確認,應由管理該檔案機關檢查並確定其內容與原始檔案完全相同後,始得視同原檔案或推定其為真正。

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