Regulations Governing the Exchange of Tax Information Concerning Agreements on Tax Matters Article 24
Where the competent authority of the ROC 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 procedures prescribed in paragraphs 1 and 3 of the preceding article concerning requirement of verification and production of documents shall be accorded mutatis mutandis. In such a case, the competent authority of the ROC shall draft a competent authority letter in English and then provide them all together to the competent authority of the other Contracting Party.
中文原文 租稅協定稅務用途資訊交換作業辦法第24條
我國主管機關依締約他方要求回饋資訊或有回饋締約他方所提供資訊使用情形或效益之必要者，準用前條第一項及第三項製作文書及檢視之程序，擬具主管機關英文信函提供締約他方主管機關。