Regulations Governing the Exchange of Tax Information Concerning Agreements on Tax Matters Article 19

The ROC shall exercise the automatic exchange of tax information with the other Contracting Party in accordance with the agreement, arrangement, exchange of letter, memorandum, or other similar document agreed upon between the competent authorities under an agreement on tax matters.The documents referred to in the preceding paragraph shall meet the requirements prescribed in Article 4 and not fall under one of the situations prescribed in Article 5 or subparagraph 1 or 2 of Article 6. Where the competent authority of the ROC, the Fiscal Information Agency of the Ministry of Finance, or other agency authorized by the Ministry of Finance carries out the automatic exchange of tax information in accordance with the above-mentioned documents, such action shall not be required to be verified case by case basis.