The Taxpayer Rights Protection Act Article 18

Special tribunals for taxation shall be set up in the Supreme Administrative Court and High Administrative Courts to adjudicate the administrative litigation filed by taxpayers due to taxation cases.The special tribunals for taxation shall be composed of judges who obtained the certificate for judges specializing in tax cases issued by the Judicial Yuan.The judges adjudicating tax cases shall receive certain hours of professional training or on-the-job training every year.The Judicial Yuan shall promulgate regulations for the composition of the special tribunals for taxation, the standards by which the certificates for judges specializing in tax cases are issued, and the annual training required of the judges adjudicating tax cases.