Regulations Governing the Exchange of Tax Information Concerning Agreements on Tax Matters Article 17
When the competent authority of the ROC provides information to the competent authority of the other Contracting Party under a spontaneous exchange, the procedures prescribed in Article 15 concerning requirement of verification and production of documents shall be accorded mutatis mutandis. In such a case, the competent authority of the ROC shall draft the competent authority letter in English and then provide it together with the relevant data to the competent authority of the other Contracting Party.
中文原文 租稅協定稅務用途資訊交換作業辦法第17條
我國主管機關自發提供資訊予締約他方主管機關，準用第十五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提供締約他方主管機關。