Regulations Governing the Exchange of Tax Information Concerning Agreements on Tax Matters Article 27
When a relevant agency, institution, organization, enterprise, or individual violates the provision of paragraphs 1 through 3 of Article 13 by avoiding, hindering, or refusing the investigation or enquiry conducted by the Ministry of Finance or agency authorized by the Ministry of Finance, or by not providing relevant information as served or requested, the Ministry of Finance or agency authorized by the Ministry of Finance shall handle the case according to the provisions of paragraph 1 of Article 46-1 of the Act.
中文原文 租稅協定稅務用途資訊交換作業辦法第27條
有關機關、機構、團體、事業或個人違反第十三條第一項至第三項規定，規避、妨礙或拒絕財政部或其授權之機關調查或備詢，或未應要求或未配合提供有關資訊者，財政部或其授權之機關應依本法第四十六條之一第一項規定辦理。