Regulations Governing the Exchange of Tax Information Concerning Agreements on Tax Matters Article 23

When the tax collection authority or the Taxation Administration of the Ministry of Finance provides feedback in response to the other Contracting Party’s request, or considers that there is a need to provide feedback with respect to the usage and effectiveness of the information provided by the other Contracting Party, the tax collection authority or the Taxation Administration of the Ministry of Finance shall draft and submit to the competent authority of the ROC a feedback letter in English describing in detail the usage and effectiveness of the information.Where the Fiscal Information Agency of the Ministry of Finance, after carrying out decryption, verification, and matching in accordance with the provision of the preceding article, provides feedback in response to the other Contracting Party’s request, or considers that there is a need to provide feedback to the other Contracting Party once discovering the incorrectness or incompleteness of information provided by the other Contracting Party, the Fiscal Information Agency of the Ministry of Finance shall draft and submit a feedback letter in English describing in detail the matters to the competent authority of the ROC.The feedback referred to in the preceding two paragraphs shall be verified by the sending authority to 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 receives the data under paragraphs 1 and 2, the procedures prescribed in subparagraph 1 of Article 16 concerning requirement of verification shall be accorded mutatis mutandis. After verification, the competent authority of the ROC shall provide it to the competent authority of the other Contracting Party.