Regulations Governing the Exchange of Tax Information Concerning Agreements on Tax Matters Article 18
The competent authority of the ROC shall forward the information provided by the competent authority of the other Contracting Party under a spontaneous exchange to the tax collection authority or the Taxation Administration of the Ministry of Finance to use such information.
中文原文 租稅協定稅務用途資訊交換作業辦法第18條
我國主管機關接獲締約他方主管機關自發提供之資訊，應轉交稅捐稽徵機關或財政部賦稅署運用。