Regulations Governing the Declaration of Foreign Exchange Receipts and Disbursements or Transactions Article 15
（Obligation to provide explanation）In the event that there is a reason to believe the items declared might be untruthful, the Bank may make inquires and the declarant concerned and any related person shall be obliged to give explanations honestly.
中文原文 外匯收支或交易申報辦法第15條
依本辦法規定申報之事項，有事實足認有申報不實之虞者，本行得向申報義務人及相關之人查詢，受查詢者有據實說明之義務。