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Taxation Administration,Ministry of Finance,R.O.C.Law Source Retrieving System of Taxation Laws and Regulations


Tax Related Laws & Regulations

Tax Act:
Regulations Governing Application of Agreements for the Avoidance of Double Tax
Article 31
In the case that a resident of the ROC considers that the actions of one or both of the Contracting States will result in him or her being subject to taxation not provided for in accordance with the provisions of the DTA, such person may present his or her case to the tax collection authority-in-charge. The tax collection authority-in-charge shall first check whether the appeal in the case is reasonable, whether the necessary actions have been conducted for the case, or whether the issue could be resolved unilaterally by our side. If necessary, the tax collection authority-in-charge shall request the Taxation Agency, Ministry of Finance to contact the other Contracting State to settle the issue.

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