Regulations Governing the Exchange of Tax Information Concerning Agreements on Tax Matters Article 16

The competent authority of the ROC, having received the data under the provision of the preceding article and verified that such data meet the following requirements, shall draft a competent authority letter in English and then provide it together with the relevant data to the competent authority of the other Contracting Party; if the following requirements are not satisfied, the competent authority of the ROC shall return it to the sending authority for further investigation or supplementary explanation.1. The information to be provided meets the requirements prescribed in Article 4 and does not fall under one of the situations prescribed in Article 5 or subparagraphs 1 and 2 of Article 6.2. The letter for the provision of information in English is drafted in accordance with paragraph 3 of the preceding article, and relevant data are submitted.