The Act Governing the Settlement of Ill-gotten Properties by Political Parties and Their Affiliate Organizations Article 11
The CIPAS shall conduct investigation in a manner conforming to the due process of law and the principle of proportionality.For the purpose of conducting investigation, the CIPAS may take the following actions:1. To request the files and materials from relevant authorities (institutions), including requesting property, income, business and tax payment materials from the taxing authorities; Article 33 of the Tax Levy Act shall not be applicable.2. To request legal entities, groups or individuals to submit accounting books, documents. and any other necessary materials or exhibits;3. To dispatch personnel to offices, places of business, or other locations of the - relevant authorities (institutions) or business and individual residence locations for any necessary onsite inspection4. To give any relevant person a written notification, requiring him to give his opinions. The notification shall give such details in relation to the purpose of the inquiry, the time and place where the person notified is required to appear, whether or not he is allowed to appoint another person to appear on his behalf, and the consequence for failure to appear;5. Other necessary means of investigation.The investigation means as prescribed in the preceding paragraph finding the sources, the method of obtaining of concerned assets obtained by political parties, affiliate organizations or its trustee may copies and hold backups, temporarily impound the related materials or exhibits or take away the whole or a part of them if necessary. However, the scope, and duration of impounding, taking away or holding are limited to the need of inspection, verification, or any other purpose of preserving evidence.Impounding, taking away or holding materials or exhibits possessed by central or local agency (organization) shall get the permission of the chief of the agency (organization). Unless such action will impair the national interests, the chief of the agency (organization) shall not refuse.The chief of agency (organization) shall affix his or her seal on the materials or exhibits to be taken away by the person conducting investigation and the person conducting investigation shall give a receipt in return.Where the person conducting the investigation fails to present documents supporting the fact that he is dispatched by the CIPAS, the person under investigation may refuse the investigationIn conducting investigation as prescribed by this article, the CIPAS may request necessary assistance from the government agencies or the police and may consign certified public accounts and other professionals for assisting in inspecting, appraising and auditing materials concerned.
中文原文 政黨及其附隨組織不當取得財產處理條例第11條
本會之調查，應恪遵正當法律程序，以符合比例原則之方式為之。
本會之調查，得為下列行為：
一、向有關機關（構）調取卷宗及資料，亦得向稅捐稽徵機關調取財產、所得、營業、納稅等資料，不受稅捐稽徵法第三十三條規定之限制。
二、要求法人、團體或個人提供帳冊、文件及其他必要之資料或證物。
三、派員前往有關機關（構）、團體或事業之所在地、事務所、營業所或其他場所，或個人之住居所為必要之調查。
四、以書面通知相關之人陳述意見。
通知書中應記載詢問目的、時間、地點，得否委託他人到場及不到場所生之效果。
五、其他必要之調查方法。
前項調查，發現有與政黨、附隨組織或其受託管理人財產之來源、取得方式相關之資料者，得為複製、留存備份，必要時並得臨時封存有關資料或證物，或攜去、留置其全部或一部。
但其封存、攜去或留置之範圍及期間，以供調查、鑑定或其他為保全之目的所必要者為限。
封存、攜去或留置屬於中央或地方機關（構）持有之資料或證物者，應經主管長官允許。
但主管長官除有妨害重大國家利益之正當理由，不得拒絕。
攜去之資料或證物，原持有之機關（構）應加蓋圖章，並由調查人員發給收據。
本會派員執行調查時，應出示有關執行職務之證明文件；其未出示者，受調查者得拒絕之。
為執行本條之調查，本會於必要時，得請各級政府機關或警察機關協助並得委託會計師及其他專業人士協助調查、鑑價及查核相關資料。
本會之調查，得為下列行為：
一、向有關機關（構）調取卷宗及資料，亦得向稅捐稽徵機關調取財產、所得、營業、納稅等資料，不受稅捐稽徵法第三十三條規定之限制。
二、要求法人、團體或個人提供帳冊、文件及其他必要之資料或證物。
三、派員前往有關機關（構）、團體或事業之所在地、事務所、營業所或其他場所，或個人之住居所為必要之調查。
四、以書面通知相關之人陳述意見。
通知書中應記載詢問目的、時間、地點，得否委託他人到場及不到場所生之效果。
五、其他必要之調查方法。
前項調查，發現有與政黨、附隨組織或其受託管理人財產之來源、取得方式相關之資料者，得為複製、留存備份，必要時並得臨時封存有關資料或證物，或攜去、留置其全部或一部。
但其封存、攜去或留置之範圍及期間，以供調查、鑑定或其他為保全之目的所必要者為限。
封存、攜去或留置屬於中央或地方機關（構）持有之資料或證物者，應經主管長官允許。
但主管長官除有妨害重大國家利益之正當理由，不得拒絕。
攜去之資料或證物，原持有之機關（構）應加蓋圖章，並由調查人員發給收據。
本會派員執行調查時，應出示有關執行職務之證明文件；其未出示者，受調查者得拒絕之。
為執行本條之調查，本會於必要時，得請各級政府機關或警察機關協助並得委託會計師及其他專業人士協助調查、鑑價及查核相關資料。