Income Tax Act Article 94-1

Where an organization, non-departmental public body, institution, school, enterprise, administrator of bankruptcy estate, practitioner of profession, trustee of a trust deed, or other withholder required to issue the non-withholding tax statements, withholding tax statements, and other relevant statements stipulated in Paragraph 3 of Article 89, Paragraph 1 of Article 92, and Article 92-1 has submitted such statements to the tax authority by the deadline and the content of such statements meet the following conditions, the aforesaid entity may be exempt from issuing the statements to the taxpayers:1.The taxpayer is an individual residing in the Republic of China, profit-seeking enterprise having fixed place of business in the Republic of China, organization, institution, professional practitioner, or trustee of a trust deed.2.The data on such statements has been included in the income information provided for the taxpayers by the tax authorities during the period for the filing of income tax returns.3.Other situations prescribed by the MOF.Those who are exempt from issuing the statements to taxpayers according to the preceding paragraph shall still issue the statements to the taxpayers if requested.