Regulations Governing the Exchange of Tax Information Concerning Agreements on Tax Matters Article 20
The Fiscal Information Agency of the Ministry of Finance shall periodically select the information to be automatically provided to the other Contracting Party, and then submit it to the competent authority of the ROC in the form of an encrypted file produced under prescribed format and programing language in accordance with the documents referred to in paragraph 1 of the preceding article.
中文原文 租稅協定稅務用途資訊交換作業辦法第20條
財政部財政資訊中心應依前條第一項文書之規定，定期篩選自動提供締約他方之資訊，按規定格式、程式語言製作加密檔案送我國主管機關。