Administrative Litigation Act Article 155

The administrative court shall pay the witness daily fees and travel expenses; the witness may claim for the fees and expenses after the completion of the examination. However, no witness daily fees or travel expenses shall be paid if the witness is apprehended to appear or refuses to sign a written oath or to testify without giving a justifiable reason.An appeal may be taken from a ruling on daily fees and travel expenses as provided in the preceding Paragraph.A witness's necessary travel expenses may be paid in advance upon request.
中文原文 行政訴訟法第155條
行政法院應發給證人法定之日費及旅費;證人亦得於訊問完畢後請求之。
但被拘提或無正當理由拒絕具結或證言者,不在此限。
前項關於日費及旅費之裁定,得為抗告。
證人所需之旅費,得依其請求預行酌給之。

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