The Taxpayer Rights Protection Act Article 6
Tax law or any other law with tax incentives toward a particular policy purpose shall stipulate a definite implementation period but not exceed the purpose of any reasonable policy.When drafting the tax incentive bill referred to in the preceding paragraph, the public hearing and tax expenditure evaluation shall be completed before submitting it to the Legislative Yuan for deliberation.
中文原文 納稅者權利保護法第6條
稅法或其他法律為特定政策所規定之租稅優惠，應明定實施年限並以達成合理之政策目的為限，不得過度。
前項租稅優惠之擬訂，於法律案送請立法院審議前，應舉行公聽會並提出稅式支出評估。
前項租稅優惠之擬訂，於法律案送請立法院審議前，應舉行公聽會並提出稅式支出評估。