Accounting Standards and Regulations for the Type I Telecommunications Enterprises Article 55
The DGT may request an Operator to provide supporting documents, and additional financial and operational data that are relevant to the Operator's financial reports submitted to the DGT. The Operator cannot refuse the request without justified reason.
中文原文 第一類電信事業會計制度及會計處理準則第55條
主管機關得要求經營者提供各項會計憑證、財務報告及與財務報告有關之營運資料，經營者無正當理由不得拒絕。