According to laws and regulations of administrative disposition or rulings by the court, if the obligor bound to monetary obligation under public laws is in any of the following circumstances, and has not performed their obligation within a specific period, the case will be transferred by the competent authorities to the branch of Administrative Enforcement Agency who will execute the obligor's property:
1. There is a mentioned time period within which such performance shall be effectuated on the documents or rule in writing.
2. There is not a mentioned time period within which such performance shall be effectuated on the documents or rule in writing, but a notification with reasonable period in writing has been sent to the obligor.
3. The obligor is bound to the performance of the obligation, and has been notified in writing of the time period within which such performance shall be effectuated.
The foregoing paragraph shall be applied if the provisional attachment or provisional injunction ruled by the court for monetary obligation under public laws is transferred by the competent authorities to the branch of Administrative Enforcement Agency.

Enforcement officer and enforcement clerk accompanied with junior enforcement officer from the branch of Administrative Enforcement Agency, are not be interfered with illegally or inappropriately, handle the execution of monetary obligation under public law.

When referring cases to the branch of Administrative Enforcement, the referring authority should include the following documents:
1. Referral paper.
2. Disposition document, rule in writing or certificates of obligation by law.
3. Inventory of obligor's properties. No needs to provide the list if referring authority is not aware of obligor's property.
4. Certificates to testify that the obligor fail to perform the obligation within specific period.
5. Other related documents.
The referral paper should specify the name, age, sex/gender, occupation, and residence of the obligor, if the obligor is a juristic person or a group with a manager or representative, the name of the group, principal office or business office, the name, sex/gender, age, occupation, residence of the manager or representative; the reason causing the obligation and when the obligation occurred; the amount the obligor should pay.

In order to handle executions, the branch of Administrative Enforcement Agency may notify the obligor to be present or to pay the amount automatically, report financial situation or make other necessary statements.

If an obligor dies leaving property, the branch of Administrative Enforcement Agency may forthwith enforce against such property.

Before attachment, if the property is discovered to have been attached by another authority, the executor shall not attach said property again. Properties already attached by the branch of Administrative Enforcement Agency shall not be attached by other authorities.

If the obligor is in any of the following circumstances, the branch of Administrative Enforcement Agency can order him to provide security, order him to perform the obligation within specific period, and restrict his residence:
1. Apparently able to, yet intentionally does not perform.
2. Apparent risk of absconding.
3. The obligor has concealed or disposed of the assets subject to compulsory execution.
4. Maintains silence during investigations into the subject matter of execution.
5. Refuses to report or makes false report after being ordered to report property.
6. Absent without legitimate reason after legal notice.
If the obligor in the foregoing paragraph is in any of the following circumstances, the residence restriction shall not apply:
1. The overdue fees or fines are not exceeding NT$100,000, but not including the circumstance that the obligor has exited twice.
2. The inheritance tax, fines, overdue fees, and interests have been paid by the obligor according to his/her entitled portion of the inheritance, but not including the circumstance that when the share he/she inherits is more than his/her entitled portions, he/she does not pay according the percentage of his/her inheritance.
According to the first paragraph, if the obligor neither performs an obligation nor provides the security within a specific period, it is compulsory for him to appear at the session for any of following circumstances, the branch of Administrative Enforcement Agency can make a claim to the rule of arrest of the obligor by the court.
1. Apparent risk of absconding.
2. After legal notice, fails to appear at session without just cause.
For the foregoing paragraph, the court shall verdict it within 5 days, and for any urgency, the court shall verdict it immediately.
After the obligor appears at the session by arrest, the enforcement officer shall examine the obligor's identity, order the obligor to report his/her true financial situation, and make other necessary investigations.
After examining the obligor, if it is necessary to take him/her into custody for following circumstances, within 24 hours after the arrest, the branch of Administrative Enforcement Agency shall make a claim to the rule of taking the obligor into custody:
1. Apparently able to, yet intentionally does not perform.
2. Apparent risk of absconding.
3. The obligor has concealed or disposed of the assets subject to compulsory execution.
4. The obligor's current properties are not enough to perform the obligation, but according to the obligor's total amount of income, financial situation, and working ability, it is possible for him/her to perform the obligation, and there are no other manners of execution, but the obligor refuses to report his/her real financial situation.
The obligor may appear at the session on his/her own initiative or appear after being notified, and after being examined by the enforcement officer, and being considered to be in any circumstances of the foregoing paragraph, the branch of Administrative Enforcement Agency can retain him/her in the branch temporarily for making a claim to take the obligor in custody; the time period of examination and retaining total cannot exceed 24 hours.
The application for arrest or taking into custody shall be made to the district court located where branch of Administrative Enforcement Agency is located.
After accepting the application for taking into custody, the district court shall examine the obligor immediately then rule on it, and when necessary, the district court shall notify the branch of Administrative Enforcement Agency to assign executors to attend the session to make necessary statement or make necessary correction.
The branch of Administrative Enforcement Agency or the obligor can appeal for the ruling, determined by the court, of arrest or taking into custody within 10 days; the provisions pertaining to appeals from rulings of the Code of Civil Procedure shall be applicable mutatis mutandis to the foregoing procedures.
During appeal of the ruling, arrest or taking into custody continues to be proceeded. Once the original ruling is reversed, the execution of arrest or taking into custody shall cease, and the obligor arrested or took into custody shall be released.
Unless otherwise provided for by this Act, provisions regarding examination, arrest, and custody in the Compulsory Enforcement Act, the Act of Custody, and the Code of Criminal Procedure shall be applicable mutatis mutandis to arrest and taking into custody here.

If the obligor who is a natural person owes a certain amount of fines or fees to his/her obligation and finds that he/she has no more properties to fulfill the obligation but has living conditions above reasonable standards, the branch of Administrative Enforcement Agency shall order the following injunctions according to its authority or at the request of the interested person and notify the third party who shall comply with:
1. The prohibition of purchasing, renting, or using some goods or services above certain amounts.
2. The prohibition of traveling by specific transportation vehicles.
3. The prohibition of specific investments.
4. The prohibition of entering specific high expense places.
5. The prohibition of granting or lending goods or money to other people above certain amounts.
6. The prohibition of living expense exceeding a certain amount.
7. Other necessary prohibitions.
The certain amount stipulated in the preceding paragraph shall be prescribed by the Ministry of Justice.
Before issuing the injunction in accordance with the first paragraph, the branch of Administrative Enforcement Agency shall notify the obligor to appear at the session to present his/her opinion. That the obligor is absent without justified reasons shall not influence the investigation and reviewing processes the branch of Administrative Enforcement Agency conducts according to this Article.
When reviewing whether the obligor’s living condition is above normal people’s reasonable standards, in order to issue the injunction in accordance with the first paragraph, the branch of Administrative Enforcement Agency shall consider reasons why the obligor failed to comply with the amount he/she owes, the complying situation, the opinions of the transferring agency, the reasons why the interested person applied for the injunction, and some other matters for making the final suitable decisions.
The branch of Administrative Enforcement Agency shall terminate the injunction of the first paragraph, and notify the third party who shall comply with the injunction when finishing the executive processes.
If the obligor violates the foregoing injunction without any justified reason, the branch of Administrative Enforcement Agency shall order him/her to pay a certain amount of money within a limited time period or to report the situations of his/her properties, income, and the employment of capital. If the obligor does not pay off, report, or makes a false statement, the branch of Administrative Enforcement Agency may treat it as the obligor apparently can afford his/her obligation and proceeds the processes according to the foregoing article.

If the promissory note is mentioned, the provider of the security is liable for the payment when the obligor flees or fails to perform the obligation, the branch of Administrative Enforcement Agency can execute the properties of the security provider once the obligor fails to perform the obligation within the time period as mentioned in the first paragraph of the preceding article.

After rendering the order of arrest, the court should offer the warrant to the junior enforcement officer assigned from branch of Administrative Enforcement Agency to carry out the arrest. After arrest, the branch of Administrative Enforcement Agency should release the obligor who is in any circumstances of the following:
1. All obligations are performed.
2. The obligor has provided security for obligation performance.
3. The obligor does not qualify for custody.
After the court rules custody, the ticket shall be offered to the junior enforcement officer assigned by the branch of Administrative Enforcement Agency to send the obligor to the institution of custody; if the obligor is absent when the ticket issued, the assigned junior enforcement officer can take the ticket to enforce the obligor to be taken into custody.
The time period for the custody cannot exceed three months from the first day of custody. If there are new reasons for custody, or the reason for ceasing custody is annihilated, the branch of Administrative Enforcement Agency can make a claim to the rule of custody once and only one time.
The obligor is not relieved from the monetary obligation under public laws when he/she is ruled to be in custody.

The branch of Administrative Enforcement Agency shall examine people under the custody at least three times per month.
When the people under the custody is examined or sent back to the custodian institution, the custodian institution shall be notified of it in writing.

If obligor or other people under the custody by law are in any of the following circumstances, they shall not be in custody; if they are in the following circumstances after they are taken into custody, the branch of Administrative Enforcement Agency shall send a written notification to the custodian institution to suspend the custody:
1. It is difficult for the inmate's family to maintain a living because the inmate is in custody.
2. People under the custody is over 5 months pregnant or within 2 months after giving birth.
3. Suffering from an illness which may not be treated due to being in custody.

For any of the following circumstances, the branch of Administrative Enforcement Agency shall send a written notification to the Custodian Institution to release the inmate.
1. The obligation has been completely performed or finished executing.
2. The execution ceases because the revocation or alteration of the administrative disposition or ruling has been confirmed.
3. The custody is up.
4. The obligor already provided security for the obligation performance.

The Branch of Administrative Enforcement Agency shall report the result of the arrest or custody to the ruling court. The same is for examination, suspension of custody, and discharging.

The provisions of the arrest, custody, and obligation of the obligor pertain to the following party:
1. When the obligor is a minor or a person who has become subject to the order of the commencement of guardianship, the statutory agent.
2. The manager or liquidator of a firm; the member who manages the partnership.
3. The representative or manager of a non-juridical group.
4. The responsible person of a company or other juridical person.
5. The heirs, the manager of the property of the deceased or the executor of a will after the obligor's death.

There is no charge for execution mentioned in this Chapter. The necessary expenses due to compulsory execution are charged to the obligor.

Unless otherwise provided by this Act, the provisions in the Compulsory Enforcement Act shall apply mutatis mutandis to the execution mentioned in this Chapter.