To formulate advisory opinions of the basic policy of taxpayers’ rights protection, the central competent authority shall organize a taxpayer rights protection advisory committee.
The taxpayer rights protection advisory committee shall carry out the following:
1.The study and draft of basic policies and mechanisms concerning taxpayers’ rights protection.
2.The study, draft, revision, and review of the effect of plans concerning taxpayer rights protection.
3.The education, training, and promotion of taxpayer rights protection.
4.The coordination among every agency in relation to matters of taxpayers’ rights protection.
5.The review of implementation of tax preference and information which must be disclosed in accordance with this Act.
The head of the central competent authority of this Act shall be the chairman of the taxpayer rights protection advisory committee. The members of the taxpayer rights protection advisory committee are composed of representatives of relevant government agencies, private associations, organizations, scholars, and experts. The ratio of representatives of relevant government agencies shall not exceed one third of the number of the members. The number of members, tenure, appointment, organization, and related matters shall be promulgated by the central competent authority.