Organic Act Governing the Establishment of the Financial Supervisory Commission Article 5
In carrying out a financial examination, the FSC and its subordinate agencies may, as necessary: (1) require a financial institution, a related party thereof, or a public company to produce relevant account books, documents, electronic files, and other such materials; or (2) notify an examinee to appear at a designated office for questioning.An examinee who believes that the examination personnel have carried out their examination in an inappropriate manner may request that the matter be dealt with by the FSC or a subordinate agency thereof.When an examinee submits materials, the examiner shall issue a receipt. Unless the materials are related to a suspected financial crime, the examiner shall return the materials to the examinee within ten working days of the date on which the materials are submitted in full.In a case involving suspected financial crime, the FSC and any subordinate agency thereof may present the facts of the case to a prosecutor in seeking permission from the latter to file a motion in the court of jurisdiction for issuance of a search warrant. Once the search warrant has been issued, the FSC or its subordinate agency may, accompanied by judicial police authorities, enter and search the suspected hiding place of the relevant account books, documents, electronic files, and other such materials or evidence. No one other than the parties mentioned above may take part in the search. The personnel who conduct a search shall transport all relevant materials and evidence obtained during the search to the FSC or a subordinate agency thereof, where it shall be handled in accordance with the law.Examiners dispatched by the FSC or a subordinate agency thereof to investigate financial crime shall, when carrying out their official duties, display proof of identity and documentation to prove that they are acting in an official capacity. If an examiner fails to display the required items, the examinee and related parties may refuse to allow the examination.The scope of the term "related party" as used in paragraph 1 includes the following:1.Responsible persons and employees of financial institutions.2.Affiliated enterprises (as defined in the Company Act under Articles 369-1, 369-2, 369-3, 369-9, and 369-11) of financial institutions.Where an examinee obstructs, avoids, or refuses to allow an examination of the type set forth under paragraph 1, refuses to furnish relevant account books, documents, electronic files, or other such materials, or refuses without legitimate reason to appear for questioning, the FSC or a subordinate agency is empowered, unless another law provides to the contrary, to impose an administrative fine of not less than NT$50,000 and not more than NT$250,000, and may impose consecutive penalties until the examinee cooperates with the examination, appears for questioning, or furnishes the relevant account books, documents, electronic files, or other such materials.
中文原文 金融監督管理委員會組織法第5條
本會及所屬機關辦理金融檢查，於必要時，得要求金融機構及其關係人與公開發行公司提示有關帳簿、文件及電子資料檔等資料，或通知被檢查者到達指定辦公處所備詢。
被檢查者認為檢查人員之檢查為不適當者，得要求本會及所屬機關處理之。
被檢查者提供資料時，檢查者應掣給收據，除涉有金融犯罪嫌疑者外，應於資料提送完全之日起，十個工作日內發還之。
本會及所屬機關對涉有金融犯罪嫌疑之案件，得敘明事由，報請檢察官許可，向該管法院聲請核發搜索票後，會同司法警察，進入疑為藏置帳簿、文件、電子資料檔等資料或證物之處所，實施搜索；搜索時非上述人員不得參與。
經搜索獲得有關資料或證物，統由參加搜索人員，會同攜回本會及所屬機關，依法處理。
本會及所屬機關為檢查金融犯罪指派之檢查人員依法執行公務時，應出示身分證明及有關執行職務之證明文件；其未出示者，被檢查者及其關係人得拒絕之。
第一項所稱關係人之範圍如下：
一、金融機構之負責人與職員。
二、金融機構之關係企業，其範圍適用公司法第三百六十九條之一至第三百六十九條之三、第三百六十九條之九及第三百六十九條之十一規定。
本會及所屬機關對妨礙、規避或拒絕第一項檢查、拒不提示有關帳簿、文件及電子資料檔等資料或無正當理由而拒不到達備詢者，除其他法律另有規定外，處新臺幣五萬元以上二十五萬元以下罰鍰，並得按次連續處罰至接受檢查、到場備詢或提出有關帳簿、文件及電子資料檔等資料為止。
被檢查者認為檢查人員之檢查為不適當者，得要求本會及所屬機關處理之。
被檢查者提供資料時，檢查者應掣給收據，除涉有金融犯罪嫌疑者外，應於資料提送完全之日起，十個工作日內發還之。
本會及所屬機關對涉有金融犯罪嫌疑之案件，得敘明事由，報請檢察官許可，向該管法院聲請核發搜索票後，會同司法警察，進入疑為藏置帳簿、文件、電子資料檔等資料或證物之處所，實施搜索；搜索時非上述人員不得參與。
經搜索獲得有關資料或證物，統由參加搜索人員，會同攜回本會及所屬機關，依法處理。
本會及所屬機關為檢查金融犯罪指派之檢查人員依法執行公務時，應出示身分證明及有關執行職務之證明文件；其未出示者，被檢查者及其關係人得拒絕之。
第一項所稱關係人之範圍如下：
一、金融機構之負責人與職員。
二、金融機構之關係企業，其範圍適用公司法第三百六十九條之一至第三百六十九條之三、第三百六十九條之九及第三百六十九條之十一規定。
本會及所屬機關對妨礙、規避或拒絕第一項檢查、拒不提示有關帳簿、文件及電子資料檔等資料或無正當理由而拒不到達備詢者，除其他法律另有規定外，處新臺幣五萬元以上二十五萬元以下罰鍰，並得按次連續處罰至接受檢查、到場備詢或提出有關帳簿、文件及電子資料檔等資料為止。