Tax Collection Act Article 33
Regarding the information about a taxpayer in connection with the property, income, business, and tax payment of said taxpayer, the tax officials shall keep such information strictly confidential without disclosing them to any other person except the following persons and institutions:1.The taxpayer himself/herself/itself or his/her heirs.2.The agent or advocate authorized by the taxpayer.3.Tax authorities.4.Supervising and controlling authorities.5.Government agencies responsible for administrative appeals or lawsuits related to taxation affairs.6.Government agencies investigating the cases involving taxation affairs.7.Government agencies and their personnel as approved by the MOF.8.Any creditor who has obtained a final judicial judgment or any other ground for execution.The restrictions set forth in the preceding Paragraph shall not apply to cases where the tax authorities provide any taxpayer data and information without disclosing the names or titles of the taxpayers involved in accordance with the provisions of ”The Freedom of Government Information Law” of the taxpayers involved, including government authorities for statistical purposes, schools and research staff, academic and research institutions and researchers for teaching or research purposes, and public authorities and the representatives of the people for supervision purposes.The government agencies and personnel in Subparagraphs 4 to 8 of Paragraph 1 who obtain the data or information approved by the MOF shall not use them for other purposes, and in the event of any of the government officials specified in Subparagraphs 4 to 7 or anyone as specified in Subparagraph 8 of Paragraph 1 hereof is found to have disclosed the data and information provided by the tax authorities as specified in the first paragraph hereof, the third paragraph of Article 43 governing the disclosure of confidential data and information by tax officials shall apply mutatis mutandis.
中文原文 稅捐稽徵法第33條
稅捐稽徵人員對於納稅義務人之財產、所得、營業、納稅等資料，除對下列人員及機關外，應絕對保守秘密：
一、納稅義務人本人或其繼承人。
二、納稅義務人授權代理人或辯護人。
三、稅捐稽徵機關。
四、監察機關。
五、受理有關稅務訴願、訴訟機關。
六、依法從事調查稅務案件之機關。
七、經財政部核定之機關與人員。
八、債權人已取得民事確定判決或其他執行名義者。
稅捐稽徵機關對其他政府機關、學校與教研人員、學術研究機構與研究人員、民意機關與民意代表等為統計、教學、研究與監督目的而供應資料，並不洩漏納稅義務人之姓名或名稱，且符合政府資訊公開法規定者，不受前項之限制。
第一項第四款至第八款之人員及機關，對稅捐稽徵機關所提供第一項之資料，不得另作其他目的使用；第一項第四款至第七款之機關人員或第八款之人員，如有洩漏情事，準用第四十三條第三項洩漏秘密之規定。
一、納稅義務人本人或其繼承人。
二、納稅義務人授權代理人或辯護人。
三、稅捐稽徵機關。
四、監察機關。
五、受理有關稅務訴願、訴訟機關。
六、依法從事調查稅務案件之機關。
七、經財政部核定之機關與人員。
八、債權人已取得民事確定判決或其他執行名義者。
稅捐稽徵機關對其他政府機關、學校與教研人員、學術研究機構與研究人員、民意機關與民意代表等為統計、教學、研究與監督目的而供應資料，並不洩漏納稅義務人之姓名或名稱，且符合政府資訊公開法規定者，不受前項之限制。
第一項第四款至第八款之人員及機關，對稅捐稽徵機關所提供第一項之資料，不得另作其他目的使用；第一項第四款至第七款之機關人員或第八款之人員，如有洩漏情事，準用第四十三條第三項洩漏秘密之規定。