Regulations Governing the Exchange of Tax Information Concerning Agreements on Tax Matters Article 8
When the tax collection authority or the Taxation Administration of the Ministry of Finance, having exhausted means available under the domestic investigation procedures, is not able to obtain the tax information as is foreseeably relevant for carrying out audit in association with taxes as specified in subparagraph 2 of Article 4 and resulting in the need to raise a request for information to the other Contracting Party, the tax collection authority or the Taxation Administration of the Ministry of Finance shall complete the prescribed format of Table of the Content of a Request for the Exchange of Information, draft a request letter in English, and then submit these together with the relevant data to the competent authority of the ROC. Before drafting the above-mentioned documents, the tax collection authority or the Taxation Administration of the Ministry of Finance shall verify that such request for information meets the requirements prescribed in Article 4 and does not fall under one of the situations prescribed in Article 5.The format of Table of the Content of a Request for the Exchange of Information mentioned in the preceding paragraph shall, in addition, be issued by the Ministry of Finance.The following shall be stated in the request letter in English specified in paragraph 1:1. The legal basis upon which the request is raised.2. The ROC’s taxpayer to whom the investigation is being launched. The name and relevant information of the other Contracting Party’s agency, institution, organization, enterprise, or individual who is relevant to the information requested for.3. The tax and the assessment year with which the investigation is associated.4. The origin, reason, and purpose of the request; situations in respect of suspected tax evasion or avoidance; the necessary tax information is not able to be obtained after exhausting means available under domestic investigation procedures and believing in the requested information may be held by the other Contracting Party.5. The requested information would be obtainable under the laws or in the normal course of administration of the ROC if it were possessed by the ROC.6. The content of and period associated with the requested information.7. Reasons where the other Contracting Party should avoid notifying the agency, institution, organization, enterprise, or individual under investigation.8. Other information which may be helpful for the competent authority of the other Contracting Party to gather the requested information.
中文原文 租稅協定稅務用途資訊交換作業辦法第8條
稅捐稽徵機關或財政部賦稅署查核第四條第二款適用租稅相關案件，已盡我國內調查程序之所能，仍無法取得其所需稅務用途資訊，確有向締約他方提出請求之需要，經自行檢視符合第四條規定，且未有第五條任一款規定情形者，應依式填具資訊交換請求涵蓋內容表、擬具英文請求信函及檢附相關資料送我國主管機關。
前項資訊交換請求涵蓋內容表格式，由財政部另定之。
第一項英文請求信函應敘明下列事項：
一、提出請求之法律依據。
二、受調查之我國納稅義務人。
請求之資訊涉及締約他方之機關、機構、團體、事業或個人者，敘明其名稱或其他相關資訊。
三、調查之租稅及課稅年度。
四、請求緣起、理由、目的、可能涉及逃漏稅情節、已盡我國內調查程序之所能，仍無法取得所需稅務用途資訊，確信所請求之資訊係締約他方所有。
五、該請求資訊如屬我國所有，為我國依法律規定或正常行政程序可蒐集之資訊。
六、請求之資訊內容及期間。
七、其屬締約他方不宜通知受調查機關、機構、團體、事業或個人之情形，敘明理由。
八、其他有助締約他方主管機關蒐集所請求資訊之相關資料。
前項資訊交換請求涵蓋內容表格式，由財政部另定之。
第一項英文請求信函應敘明下列事項：
一、提出請求之法律依據。
二、受調查之我國納稅義務人。
請求之資訊涉及締約他方之機關、機構、團體、事業或個人者，敘明其名稱或其他相關資訊。
三、調查之租稅及課稅年度。
四、請求緣起、理由、目的、可能涉及逃漏稅情節、已盡我國內調查程序之所能，仍無法取得所需稅務用途資訊，確信所請求之資訊係締約他方所有。
五、該請求資訊如屬我國所有，為我國依法律規定或正常行政程序可蒐集之資訊。
六、請求之資訊內容及期間。
七、其屬締約他方不宜通知受調查機關、機構、團體、事業或個人之情形，敘明理由。
八、其他有助締約他方主管機關蒐集所請求資訊之相關資料。