Taxation special tribunals shall be set up in the Supreme Administrative Court and the High Administrative Court to try the administrative litigation filed by taxpayers due to taxation cases.
The taxation special tribunals shall be composed of judges who obtained the taxation specialty judge certification by the Judicial Yuan.
The judges dealing with taxation cases shall complete certain hours of professional training or on-the-job training every year.
The Judicial Yuan shall promulgate the composition of the taxation special tribunals, the standards of taxation specialty judge certification, training of the judges dealing with taxation cases every year, and related matters.