Enforcement Rules of The Taxpayer Rights Protection Act Article 4
The competent authority in charge of the relevant business shall undertake the following before submitting a tax expenditure law to the Legislative Yuan for review:1. Hold a public hearing.2. Prepare a tax expenditure assessment report and obtain a secondary review by the Ministry of Finance or confirmation of its feasibility through an inter-agency consultation process.When conducting a tax expenditure assessment pursuant to the Regulations Governing Tax Expenditure Assessment, the competent authority in charge of the relevant business shall confirm that the proposed tax expenditure does not constitute a harmful tax practice and shall conduct a detailed study and analysis of the implementation benefits and costs of the tax expenditure law, the amount of annual tax revenue losses, and other relevant matters. Where the assessment indicates tax revenue losses, the competent authority shall also formulate corresponding financing measures.After the tax expenditure law has been submitted by the Executive Yuan to the Legislative Yuan for deliberation, the competent authority in charge of the relevant business shall promptly submit the tax expenditure assessment report and the public hearing record to the Legislative Yuan, its Finance Committee, and the relevant committees.With respect to a tax expenditure law proposed by Legislators, the competent authority in charge of the relevant business shall, prior to review by the relevant committees of the Legislative Yuan, conduct a tax expenditure assessment in accordance with the preceding paragraph, prepare an assessment report, obtain a secondary review by the Ministry of Finance, and submit the tax expenditure assessment report to the Legislative Yuan, its relevant committees, and its Finance Committee. However, this requirement shall not apply where the competent authority in charge of the relevant business has already submitted a substantially similar tax expenditure law to the Legislative Yuan for deliberation.
中文原文 納稅者權利保護法施行細則第4條
業務主管機關研擬稅式支出法律，應於送行政院審查前辦理下列事項：
一、舉行公聽會。
二、研提稅式支出評估報告，並經財政部複評或透過會商程序確認可行。
業務主管機關依稅式支出評估作業辦法規定辦理稅式支出評估作業，應確認稅式支出未構成有害租稅慣例，並詳予研析實施效益與成本、每年度稅收損失金額及其他相關事項，且經評估有稅收損失者，均應研擬財源籌措方式。
業務主管機關應於稅式支出法律經行政院送請立法院審議後，即送交稅式支出評估報告及公聽會會議紀錄予立法院、該院財政委員會及相關委員會。
立法委員提案之稅式支出法律，業務主管機關應於立法院相關委員會審查前，依第二項規定辦理稅式支出評估作業及研提報告經財政部複評後，將該稅式支出評估報告送交立法院、該院相關委員會及財政委員會。
但業務主管機關已提出類同稅式支出法律案送請立法院審議者，不適用之。
一、舉行公聽會。
二、研提稅式支出評估報告，並經財政部複評或透過會商程序確認可行。
業務主管機關依稅式支出評估作業辦法規定辦理稅式支出評估作業，應確認稅式支出未構成有害租稅慣例，並詳予研析實施效益與成本、每年度稅收損失金額及其他相關事項，且經評估有稅收損失者，均應研擬財源籌措方式。
業務主管機關應於稅式支出法律經行政院送請立法院審議後，即送交稅式支出評估報告及公聽會會議紀錄予立法院、該院財政委員會及相關委員會。
立法委員提案之稅式支出法律，業務主管機關應於立法院相關委員會審查前，依第二項規定辦理稅式支出評估作業及研提報告經財政部複評後，將該稅式支出評估報告送交立法院、該院相關委員會及財政委員會。
但業務主管機關已提出類同稅式支出法律案送請立法院審議者，不適用之。