Regulations Governing the Exchange of Tax Information Concerning Agreements on Tax Matters Article 22
The competent authority of the ROC shall forward the information provided by the competent authority of the other Contracting Party in accordance with the provisions of the documents referred to in paragraph 1 of Article 19 to the Fiscal Information Agency of the Ministry of Finance. The Fiscal Information Agency of the Ministry of Finance shall decrypt, identify, and match the received information for 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22條
我國主管機關接獲締約他方主管機關依第十九條第一項文書規定提供之資訊，應送財政部財政資訊中心解密、辨識及歸戶，供稅捐稽徵機關或財政部賦稅署運用。