The Taxpayer Rights Protection Act Article 13

After a taxpayer files a recheck or administrative appeal, they may apply to the tax authority or the agency with jurisdiction of administrative appeal for examining, transcribing, copying, or taking photographs of information relevant to the tax assessment and penalty, to the extent necessary for claiming or protecting his or her legal interests.The tax authority or the agency with jurisdiction of administrative appeal shall not refuse to provide information, or provide incomplete information, in response to the application referred to in the preceding paragraph, unless there is one of the circumstances set out in Paragraph 2 of Article 46 of the Administrative Procedure Act, or in Article 51 of the Administrative Appeal Act, and the circumstance is stated clearly in the refusal.