According to regulations, the tax collection agency or customs should request the Ministry of Finance or court of jurisdiction to have the Bureau of Entry and Exit of the Ministry of the Interior lift exit restrictions for individuals in the following categories: 1.
依「限制欠稅人或欠稅營利事業負責人出境實施辦法」第五條規定，有下列情形之一時，稅捐稽徵機關或海關應報請財政部或該管法院，函請內政部入出境管理局解除其出境限制：