Tax Collection Act Article 4
The MOF may, based on the principle of reciprocity, decide to grant tax exemption privilege to foreign embassies and consulates and their officials and personnel residing and entitled to diplomatic immunity in the Republic of China, and the organizations and personnel eligible for tax exemption in each other’s country as mutually agreed upon by the Republic of China and the foreign country concerned.
中文原文 稅捐稽徵法第4條
財政部得本互惠原則，對外國派駐中華民國之使領館及享受外交官待遇之人員，暨對雙方同意給與免稅待遇之機構及人員，核定免徵稅捐。