Regulations for Advertising Goods, Labor and General Services of the Mainland Area in the Taiwan Area Article 11

The competent authorities may, due to the need for investigating facts and evidence, require those obtaining advertising services, advertising agencies or advertisement producers of Advertising Activities to provide the approval letters, documents, information, and the advertisement objects regarding the goods, labor, general services or other matters of the Mainland Area that have been allowed to enter the Taiwan Area by the authorities.Where those obtaining advertising services are the overseas subsidiaries or other juristic persons or institutions of Taiwan Area individuals, juristic persons, organizations or other institutions, the competent authorities may require such Taiwan Area individuals, juristic persons, organizations or other institutions to provide the relevant approval letters, documents, information, or advertisement materials.
中文原文 大陸地區物品勞務服務在臺灣地區從事廣告活動管理辦法第11條
各目的事業主管機關基於調查事實及證據之必要,得要求廣告活動之委託人、受託人或製作人等,提供經許可進入臺灣地區之大陸地區物品、勞務、服務或其他事項之許可文件、文書、資料及其廣告物。
前項委託人為臺灣地區人民、法人、團體或其他機構於境外設立之子公司或其他法人、機構者,各目的事業主管機關得要求該臺灣地區人民、法人、團體或其他機構提供相關許可文件、文書、資料及其廣告物。

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