The Compulsory Enforcement Act Article 118

The orders referred to in Articles 115, 116, 116-1 and the preceding article shall be serviced to the debtor and the third party. After the service has been completed, the creditors shall be notified thereof. The order in the preceding paragraph comes into effect when being serviced to the third party. Where the third party is absent, it comes into effect when being serviced to the debtor. However, where the seizure registration has been made before the service, the order comes into effect on registration.
中文原文 強制執行法第118條
第一百十五條、第一百十六條、第一百十六條之一及前條之命令,應送達於債務人及第三人,已為送達後,應通知債權人。
前項命令,送達於第三人時發生效力,無第三人者,送達於債務人時發生效力。
但送達前已為扣押登記者,於登記時發生效力。

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