Regulations Governing the Exchange of Tax Information Concerning Agreements on Tax Matters Article 9

The competent authority of the ROC, having received the data under the preceding article and verified that such data meet the following requirements, shall raise a specific request to the competent authority of the other Contracting Party by drafting the competent authority letter in English and then providing it together with the relevant data; if the following requirements are not satisfied, the competent authority of the ROC shall return the data to the requesting authority for further investigation or supplementary explanation.1. The request meets the requirements prescribed in Article 4 and does not fall under one of the situations prescribed in Article 5.2. The Table of the Content of a Request for the Exchange of Information is completed in the prescribed format, the request letter in English is drafted in accordance with the provision of paragraph 3 of the preceding article, and the relevant data are submitted.