The Taxpayer Rights Protection Act Article 11

Tax authorities or the personnel appointed by the Taxation Administration of the MOF shall investigate ex officio into evidence and shall take into consideration circumstances whether advantageous or disadvantageous to the party. The means of investigation must be permitted by law, necessary, and minimizing harm to the fundamental rights of taxpayers.The tax authorities shall bear the burden of proof for the constituent elements and facts of tax assessment or penalty, except explicitly specified otherwise by other laws.The evidence obtained as a result of the illegal investigation carried by the tax authorities or the personnel appointed by the Taxation Administration of the MOF cannot be used as the basis for tax assessment or penalty, except that the illegality of the obtaining of evidence is minor and the exclusion of that evidence obviously harms public interest.Before a tax authority makes a tax assessment or imposes a penalty, it shall give the taxpayer a chance to explain in a statement, except for the circumstances set out in Article 103 of the Administrative Procedure Act or in the proviso of Article 42 of the Administrative Penalty Act.The tax assessment or penalty made by the tax authorities shall be in writing and state therein its reason and legal basis, except for the circumstances set in Article 97 of the Administrative Procedure Act.The tax assessments and penalties referred to in the preceding paragraph shall be invalid if not made in writing or by public announcement. If no reason is stated, the defect may be cured only before the end of the administrative appeal procedure; if no administrative appeal procedure is required, such defects may be cured only before a suit is filed in an administrative court.