Upholding the principle of “justice and compassion,” the
Administrative Enforcement Agency (AEA), Ministry of Justice, adopts
flexible and lenient enforcement measures for obligors who are
disadvantaged, from low-income households, unemployed, or severely
affected by major natural disasters. Through referral and notification
mechanisms, the AEA integrates resources from both the public and
private sectors to provide appropriate care and assistance based on the
needs of obligors. In addition, to implement the policies of “zero
tolerance for drunk driving” and “alcohol addiction treatment,” the AEA
has established a referral platform for alcohol addiction treatment for
obligors involved in drunk driving cases, aiming to reduce repeat offenses
and safeguard public health and safety.
During the enforcement process, if it is found that an obligor is
unable to pay due to unemployment, financial hardship, or unforeseen
circumstances, the branches will extend the number of installment
payments to assist obligors in fulfilling their statutory obligations.
Furthermore, in cases involving vulnerable obligors, enforcement
personnel proactively provide care. Furthermore, in cases involving
vulnerable obligors, proactive care is provided. In addition to donations
or supplies offered through branch-established charitable groups, referrals
to social welfare institutions are arranged to assist vulnerable obligors in
gaining access to support resources. From April 2012 to December 2025,
the branches of the AEA have handled a total of 10,855 cases, including
2,003 cases involving referrals to employment service centers for job
placement assistance, 4,455 cases involving notifications to relevant city
or county government authorities to provide necessary assistance, 1,774
cases involving referrals to social welfare institutions for consultation,
and 2,623 cases involving charitable donations and care visits. Through
flexible enforcement and referral-based care measures, obligors are
assisted in overcoming their difficulties, demonstrating the compassionate
side of enforcement authorities.
To implement the policy of “zero tolerance for drunk driving” and
reduce the rate of repeat drunk driving offenses, on October 31, 2025, the
Ministry of Justice, the Ministry of Health and Welfare, the AEA, and the
Taiwan Alcohol Abstinence and Addiction Prevention Center (Taiwan
AAAPC) jointly signed a “Letter of Intent on Cooperation for Referral of
Drunk Driving Obligors to Alcohol Addiction Treatment.” Through
collaboration between the AEA and the Taiwan AAAPC—established by
MacKay Memorial Hospital under commission from the Ministry of
Health and Welfare—an “Alcohol Addiction Treatment Referral
Platform” was created. When carrying out enforcement duties, if
executors come into contact with obligors involved in drunk driving
cases, they may provide information on alcohol addiction prevention and
treatment. Subject to the obligor’s consent, the case may be referred to
the Taiwan AAAPC with medical expertise for further assessment and
determination of appropriate follow-up treatment measures. Through this
referral mechanism, appropriate medical assistance is provided to
obligors involved in drunk driving cases, with the aim of preventing
drunk driving incidents and reducing repeat offenses.
Looking ahead, the AEA will continue to uphold the principles of
justice and compassion, as well as continuity and innovation. In addition
to making full use of enforcement measures authorized by law and further
enhancing enforcement effectiveness, the Agency will continue to extend
appropriate care and assistance to vulnerable obligors through flexible
and considerate enforcement. It will also maintain the referral mechanism
to addiction treatment institutions for drunk driving obligors, thereby
giving full play to the humane and restorative function of administrative
enforcement.
[Case Study: Care for the Vulnerable and Alcohol Addiction
Referral]
Case 1: Taoyuan Branch Charity Association Assists a Minor Student
Burdened with Debt
A 17-year-old female student accumulated arrears exceeding NT$4.68
million in income tax on house and land transactions. She currently
resides in a dormitory in Taipei and relies entirely on part-time work to
cover her tuition and living expenses. The case arose after the student’s
mother transferred ownership of a property to her in 2020 and
subsequently established a trust in the property under the capacity of legal
representative. The property was sold in January 2024, and the sale
proceeds were entirely withdrawn by the mother, leaving behind a
substantial tax liability. In February 2024, the student’s stepfather called
to inform her that her mother had sold the property. The mother then
terminated the student’s bank card and mobile phone services. The
student has since been unable to contact her mother, who has also ceased
providing financial support for tuition and living expenses. She now
depends solely on her own earnings from part-time employment. When
the student, accompanied by a social worker, appeared at the branch to
explain her situation, she appeared composed and resilient; however,
when speaking of her mother, she could not conceal her sense of
disappointment. Recognizing her perseverance in continuing her studies
despite her difficult circumstances, the executor took her situation into
consideration. The branch’s Charity Association provided a condolence
allowance in the hope of offering partial financial assistance and heartfelt
support.
Case 2: Chiayi Branch Assists Disabled Foreign National in
Overcoming Hardship
An American national surnamed Long, who has resided in Taiwan for
more than 20 years, was referred to the Chiayi Branch for enforcement
due to unpaid vehicle license tax exceeding NT$60,000. After the
executor seized NT$15,000 from Mr. Long’s bank deposit, Mr. Long
submitted a petition through bank staff, stating that he has limited
mobility in both legs due to a car accident and is currently unemployed.
Following the seizure of his deposit, his livelihood has fallen into
hardship. Upon learning of the situation, the responsible clerk not only
explained the relevant tax regulations and enforcement procedures, but
also proactively notified the Social Affairs Bureau of the Tainan City
Government to activate the social assistance mechanism. The Chiayi
Branch’s Charity Association raised donations from its colleagues. Led
by the Branch Director, staff members conducted a care visit and
presented a consolation payment of NT$8,000 together with daily
necessities. Social workers from the Social Affairs Bureau also
accompanied the visit to provide food assistance and informed Mr. Long
of the procedures for applying for a disability assessment. Mr. Long was
deeply moved by the timely care and became emotional on the spot,
expressing that although he is in a foreign land, he can still feel the
warmth of Taiwan’s public sector.
Case 3: Pingtung Branch Assists Drunk-Driving Offender in
Beginning the Path to Sobriety
In July 2018, a man rode a motorcycle under the influence of alcohol and
ran a red light, for which he was sentenced by the court to three months
of imprisonment. In September 2020, he was fined NT$180,000 for
refusing a breathalyzer test. In November 2023, he again drove under the
influence of alcohol and was fined NT$90,000, and his driver’s license
was revoked. As he failed to pay the fines, the case was referred to the
Pingtung Branch for enforcement. The responsible clerk visited the
obligor’s residence for investigation. The obligor stated that he makes a
living through farming, is willing to repay the outstanding fines, and
hopes to apply for installment payments. Relatives and friends have
advised him to drink less, and for the sake of his family he also expressed
his wish to quit drinking and is willing to undergo alcohol addiction
treatment. The clerk immediately assisted in referring him to the Taiwan
AAAPC for consultation or medical services related to alcohol-related
issues. The Pingtung Branch calls upon members of the public that if they
discover that they or their family members experience maladjustment in
daily life due to repeated alcohol consumption, they may call the alcohol
cessation hotline or request assistance from the Branch for referral.
Case 4: Hualien Branch Assists Married Couple in Overcoming
Alcohol Addiction and Rebuilding Their Lives
An obligor surnamed Wu was fined NT$36,000 for driving without a
license. On December 11, 2025, he came to the Hualien Branch with his
wife, stating that due to financial difficulties he hoped to apply for
installment payments. Mr. Wu admitted that he has long had a drinking
habit and often could not control excessive alcohol consumption. The fine
in question arose from driving under the influence of alcohol and
continuing to drive after his driver’s license had been revoked. With
patient guidance from the clerk, the obligor expressed willingness to
actively address his outstanding fines through installment payments and,
together with his wife, to undergo alcohol addiction treatment, hoping to
break free from the vicious cycle at an early date. The Hualien Branch
has established a cooperative partnership with the “Center for Mental
Health and Prevention of Addiction” under the Hualien County Health
Bureau. It provided the obligor with leaflets on alcohol addiction
treatment and assisted the obligor in applying for the “Ministry of Health
and Welfare Subsidy for Alcohol Addiction Treatment Expenses,” thereby
alleviating the obligor’s financial burden and demonstrating the
compassionate aspect of law enforcement.