The Taxpayer Rights Protection Act Article 20

Tax authorities shall proactively provide appropriate and essential assistance to taxpayers, and organize taxpayer ombudsmen to deal with the following:1. Assist taxpayers to communicate and coordinate tax disputes.2. Accept complaints or petitions made by taxpayers, and recommend ways for improvement.3. When taxpayers seek remedy in accordance with the law, provide necessary consultation and assistance.4. Report the work results on taxpayer rights protection every year.The taxpayer ombudsmen referred to in the preceding paragraph may conduct any necessary investigation when dealing with taxpayer rights protection matters.External experts and scholars may be appointed as the taxpayer ombudsmen referred to in the preceding paragraph.Tax authorities shall report the names and contact information of taxpayer ombudsmen to the MOF for future reference, and make available such information on the Web sites of tax authorities; the same shall be done whenever such information changes.The MOF may send personnel to examine the matters set out in Paragraph 1, and such matters are included in the annual performance review of tax authorities.The MOF shall annually submit a report on the performance and assessment results of the tax authorities in protecting taxpayer rights to the Legislative Yuan for future reference.