Enforcement Rules of The Taxpayer Rights Protection Act Article 8

To carry out the protection of taxpayers as stipulated in Article 20 of this Act, the tax collection authorities shall set up at least one taxpayer ombudsman, based on the specific conditions of the region, tax items, and tax collection practices. Additionally, ombudsmen shall have a specialty in law, taxation, or accounting, and have a higher level of position. External experts and scholars may also be appointed as taxpayer ombudsmen.Taxpayer ombudsmen shall submit an annual work report to the Ministry of Finance every year.