Code of Civil Procedure Article 302

Except as otherwise provided by the laws, every person is under a general duty to testify in an action between others.
中文原文 民事訴訟法第302條
除法律別有規定外,不問何人,於他人之訴訟,有為證人之義務。

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