The Taxpayer Rights Protection Act Article 17
When the central competent authority appoints members of the administrative appeal review committee according to the Administrative Appeal Act, the proportion of members from outside the civil service, scholars, and experts may not be less than two-thirds, and shall possess specialties in law, taxation, or accounting.
中文原文 納稅者權利保護法第17條
中央主管機關依訴願法設置訴願審議委員會之委員，其中社會公正人士、學者、專家不得少於三分之二，並應具有法制、財稅或會計之專長。