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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 33
The tax collection authority-in-charge shall contact the Taxation Agency, Ministry of Finance to request the other Contracting State to exchange information as is relevant for the carrying out of domestic auditing procedures in accordance with the provisions for exchange of information under the DTA.
When the competent authority of the other Contracting State requests information concerning property, income, business, and tax payment of the taxpayers, the Taxation Agency, Ministry of Finance shall be in charge of the request and the response, and the tax collection authority-in-charge shall assist in providing and processing the information.

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