Regulations Governing the Exchange of Tax Information Concerning Agreements on Tax Matters Article 14

The competent authority of the ROC, having received the data under paragraph 1 or 4 of the preceding article, shall draft a competent authority letter in English, aggregate relevant information and then provide them to the competent authority of the other Contracting Party. Before drafting the above-mentioned letter, the competent authority of the ROC shall also verify that the data received meet the content of the other Contracting Party’s specific request, the provisions of the agreement on tax matters, and relevant laws and regulations.When the competent authority of the ROC receives the data under paragraph 5 of the preceding article, or is not able to verify that the data comply with the content of the specific request raised by the competent authority of the other Contracting Party, the provisions of the agreement on tax matters, and relevant laws and regulations under the provision of the preceding paragraph, the competent authority of the ROC shall draft a competent authority letter in English to request a supplementary explanation from the competent authority of the other Contracting Party, or to reply that the requested information is not able to be provided.Where the competent authority of the ROC receives from the competent authority of the other Contracting Party a supplementary explanation as a response to the request under paragraph 2, the procedures prescribed in paragraphs 1 and 2 of Article 12 concerning requirement of verification shall be accorded mutatis mutandis.When the competent authority of the ROC proceeds to assist the competent authority of the other Contracting Party in gathering and providing tax information under paragraph 1 of Article 12, the competent authority of the ROC shall complete the procedures prescribed in paragraphs 1 and 2 within 90 days from the receipt of the specific request or supplementary explanation of the competent authority of the other Contracting Party. In the case that there are special circumstances resulting in the need of an extension, the competent authority of the ROC shall, prior to the end of the aforementioned period, notify the competent authority of the other Contracting Party with statements of difficulties encountered or reasons for which information was not able to be provided on a timely basis.