Regulations Governing the Exchange of Tax Information Concerning Agreements on Tax Matters Article 10
In the case that the competent authority of the ROC raises a request for information to the other Contracting Party in order to carry out the provisions of an agreement on tax matters, the procedures prescribed in Article 8 concerning requirement of verification and production of documents shall be accorded mutatis mutandis. In such a case, the competent authority of the ROC shall raise a specific request to the competent authority of the other Contracting Party by drafting the competent authority letter in English and then providing it together with the relevant data.
中文原文 租稅協定稅務用途資訊交換作業辦法第10條
我國主管機關為實施租稅協定之規定向締約他方提出請求，準用第八條檢視及製作文書之程序，擬具主管機關英文信函及檢附相關資料向締約他方主管機關提出個案請求。