The Taxpayer Rights Protection Act Article 19
To formulate advisory opinions of the fundamental policy of protecting taxpayers’ rights, the central competent authority shall organize the Advisory Committee for Protecting Taxpayer Rights.The Advisory Committee for Protecting Taxpayer Rights shall carry out the following:1.The study and drafting of fundamental policies and measures concerning taxpayers’ rights protection.2.The study, drafting, and revision of the plans concerning the protection of taxpayer rights, and the review of the effect of such plans.3.The education and promotion of taxpayer rights protection.4.The coordination among relevant agencies in relation to matters of taxpayers’ rights protection.5.The review of the implementation of tax preferences and the information which is required to be disclosed to the public in accordance with this Act.The head of the central competent authority of this Act shall be the chairperson of the Advisory Committee for Protecting Taxpayer Rights. The members of the Advisory Committee for Protecting Taxpayer Rights shall be the representatives of relevant government agencies, private-sector associations, nongovernmental organizations, scholars, and experts. The ratio of the representatives of relevant government agencies shall not exceed one third of the total number of the members. The total number of members, the term of office, appointment, organization, and related matters shall be promulgated by the central competent authority.
中文原文 納稅者權利保護法第19條
中央主管機關為研擬納稅者保護基本政策之諮詢意見，應設置納稅者權利保護諮詢會。
納稅者權利保護諮詢會，辦理事項如下：
一、納稅者權利保護基本政策及措施之研擬。
二、納稅者權利保護計畫之研擬、修訂及執行結果檢討。
三、納稅者權利保護之教育宣導。
四、協調各機關間有關納稅者權利保護事宜。
五、檢討租稅優惠及依本法規定應公開資訊之執行情形。
納稅者權利保護諮詢會以本法中央主管機關首長為主任委員，並以相關政府部門代表、公會、團體或學者專家為委員，其中政府部門代表之比例不得超過三分之一。
其組成人數、任期、選任及組織相關辦法由中央主管機關定之。
納稅者權利保護諮詢會，辦理事項如下：
一、納稅者權利保護基本政策及措施之研擬。
二、納稅者權利保護計畫之研擬、修訂及執行結果檢討。
三、納稅者權利保護之教育宣導。
四、協調各機關間有關納稅者權利保護事宜。
五、檢討租稅優惠及依本法規定應公開資訊之執行情形。
納稅者權利保護諮詢會以本法中央主管機關首長為主任委員，並以相關政府部門代表、公會、團體或學者專家為委員，其中政府部門代表之比例不得超過三分之一。
其組成人數、任期、選任及組織相關辦法由中央主管機關定之。