Tax Collection Act Article 5-1
The MOF may, based on the principle of reciprocity, enter into a treaty or an agreement of information exchange for tax purposes and provision of other mutual tax assistance with a foreign government or an international organization and put it into force after having obtained the approval of the Executive Yuan and completing the formality of exchange of diplomatic instruments with the foreign government or international organization.The exchange of information for tax purposes and the provision of other tax assistance with a foreign government or an international organization shall be conducted reciprocally in accordance with the provisions of the treaty or agreement entered into force. Any such matter not provided for in the treaty or agreement shall be governed by the provisions of this Act and relevant laws and regulations. However, the exchange of information with the other contracting party shall not be conducted if it falls under any of the following circumstances:1.The other contracting party fails to equally provide the same kind of information to the Republic of China;2.It is obviously difficult for the other contracting party to keep the information received confidential;3.The information requested by the other contracting party is not for tax purposes;4.Providing the information requested by the other contracting party would be detrimental to the public interest of the Republic of China; or5.The other contracting party raises a request on exchange of information without exhausting means available under its investigation procedures.The MOF or its authorized agencies while executing their power to gather information necessary for the exchange of information under the said treaty or agreement in paragraph 1 shall accord the following provisions; notwithstanding the confidentiality provisions of this Act or other laws, the person required to cooperate in providing the information cannot avoid, hinder, or refuse:1.Information which extra measures are required to obtain: The MOF or its authorized agencies may conduct a necessary investigation into the relevant agency, institution, organization, enterprise, or individual, or request the presence of the subject of the investigation at the MOF or the authorized office for enquiry and to provide relevant information.2.Information which shall be provided to the other contracting party automatically or spontaneously: The relevant agency, institution, organization, enterprise, or individual shall cooperate to provide relevant property, income, business, tax payment, financial account, or other information for tax purposes; in addition, information subject to financial account due diligence rules or other type(s) of review shall only be provided after relevant procedures have been carried out.The MOF or its authorized agencies which provide information to the competent authority of the other contracting party according to the said treaty or agreement in paragraph 1 shall be exempted from confidentiality provisions of this Act and other laws.The confidentiality provisions of other laws described in the preceding two paragraphs refers to the confidentiality provisions set forth in the following financial and tax laws:1.The confidentiality provisions set forth in the Banking Act, Financial Holding Company Act, Offshore Banking Act, Act Governing Bills Finance Business, Trust Enterprise Act, Credit Cooperatives Act, Act Governing Issuance of Electronic Stored Value Cards, Act Governing Electronic Payment Institutions, Financial Asset Securitization Act, Futures Trading Act, Securities Investment Trust and Consulting Act, Insurance Act, Postal Remittances and Savings Act, Agricultural Finance Act, Central Bank of the Republic of China (Taiwan) Act, Income Tax Act, and Customs Act.2.Other laws announced by the MOF after consulting with other central competent authorities.The MOF, consulting with the Financial Supervisory Commission and other related agencies is authorized to draw up and promulgate rules and regulations on the scope, the measures of implementation, the presentation of a request, and the information collection of the said treaty or agreement in paragraph 1; the content of information, the time limit and measures for providing information, the standard for due diligence and other reviewing processes described in Subparagraph 2 of Paragraph 3; the measures governing procedures for providing information to the other contracting party described in paragraph 4 and other related issues.When applying an agreement for the avoidance of double taxation with respect to taxes on income, which was signed prior to the entry into force of the 26 May 2017 amendment of this Act, and which includes clauses of exchange of information for tax purposes and other tax assistance, paragraphs 2 through 4, and the rules and regulations drawn up as described in the previous paragraph after the amendments of this Act came into force, shall apply.
中文原文 稅捐稽徵法第5-1條
財政部得本互惠原則，與外國政府或國際組織商訂稅務用途資訊交換及相互提供其他稅務協助之條約或協定，於報經行政院核准後，以外交換文方式行之。
與外國政府或國際組織進行稅務用途資訊交換及提供其他稅務協助，應基於互惠原則，依已生效之條約或協定辦理；條約或協定未規定者，依本法及其他法律規定辦理。
但締約他方有下列情形之一者，不得與其進行資訊交換：
一、無法對等提供我國同類資訊。
二、對取得之資訊予以保密，顯有困難。
三、請求提供之資訊非為稅務用途。
四、請求資訊之提供將有損我國公共利益。
五、未先盡其調查程序之所能提出個案資訊交換請求。
財政部或其授權之機關執行第一項條約或協定所需資訊，依下列規定辦理；應配合提供資訊者不得規避、妨礙或拒絕，並不受本法及其他法律有關保密規定之限制：
一、應另行蒐集之資訊：得向有關機關、機構、團體、事業或個人進行必要之調查或通知到財政部或其授權之機關辦公處所備詢，要求其提供相關資訊。
二、應自動或自發提供締約他方之資訊：有關機關、機構、團體、事業或個人應配合提供相關之財產、所得、營業、納稅、金融帳戶或其他稅務用途資訊；應進行金融帳戶盡職審查或其他審查之資訊，並應於審查後提供。
財政部或其授權之機關依第一項條約或協定提供資訊予締約他方主管機關，不受本法及其他法律有關保密規定之限制。
前二項所稱其他法律有關保密規定，指下列金融及稅務法律有關保守秘密規定：
一、銀行法、金融控股公司法、國際金融業務條例、票券金融管理法、信託業法、信用合作社法、電子票證發行管理條例、電子支付機構管理條例、金融資產證券化條例、期貨交易法、證券投資信託及顧問法、保險法、郵政儲金匯兌法、農業金融法、中央銀行法、所得稅法及關稅法有關保守秘密規定。
二、經財政部會商各法律中央主管機關公告者。
第一項條約或協定之範圍、執行方法、提出請求、蒐集、第三項第二款資訊之內容、配合提供之時限、方式、盡職審查或其他審查之基準、第四項提供資訊予締約他方之程序及其他相關事項之辦法，由財政部會商金融監督管理委員會及相關機關定之。
本法中華民國一百零六年五月二十六日修正之條文施行前已簽訂之租稅協定定有稅務用途資訊交換及其他稅務協助者，於修正之條文施行後，適用第二項至第四項及依前項所定辦法之相關規定。
與外國政府或國際組織進行稅務用途資訊交換及提供其他稅務協助，應基於互惠原則，依已生效之條約或協定辦理；條約或協定未規定者，依本法及其他法律規定辦理。
但締約他方有下列情形之一者，不得與其進行資訊交換：
一、無法對等提供我國同類資訊。
二、對取得之資訊予以保密，顯有困難。
三、請求提供之資訊非為稅務用途。
四、請求資訊之提供將有損我國公共利益。
五、未先盡其調查程序之所能提出個案資訊交換請求。
財政部或其授權之機關執行第一項條約或協定所需資訊，依下列規定辦理；應配合提供資訊者不得規避、妨礙或拒絕，並不受本法及其他法律有關保密規定之限制：
一、應另行蒐集之資訊：得向有關機關、機構、團體、事業或個人進行必要之調查或通知到財政部或其授權之機關辦公處所備詢，要求其提供相關資訊。
二、應自動或自發提供締約他方之資訊：有關機關、機構、團體、事業或個人應配合提供相關之財產、所得、營業、納稅、金融帳戶或其他稅務用途資訊；應進行金融帳戶盡職審查或其他審查之資訊，並應於審查後提供。
財政部或其授權之機關依第一項條約或協定提供資訊予締約他方主管機關，不受本法及其他法律有關保密規定之限制。
前二項所稱其他法律有關保密規定，指下列金融及稅務法律有關保守秘密規定：
一、銀行法、金融控股公司法、國際金融業務條例、票券金融管理法、信託業法、信用合作社法、電子票證發行管理條例、電子支付機構管理條例、金融資產證券化條例、期貨交易法、證券投資信託及顧問法、保險法、郵政儲金匯兌法、農業金融法、中央銀行法、所得稅法及關稅法有關保守秘密規定。
二、經財政部會商各法律中央主管機關公告者。
第一項條約或協定之範圍、執行方法、提出請求、蒐集、第三項第二款資訊之內容、配合提供之時限、方式、盡職審查或其他審查之基準、第四項提供資訊予締約他方之程序及其他相關事項之辦法，由財政部會商金融監督管理委員會及相關機關定之。
本法中華民國一百零六年五月二十六日修正之條文施行前已簽訂之租稅協定定有稅務用途資訊交換及其他稅務協助者，於修正之條文施行後，適用第二項至第四項及依前項所定辦法之相關規定。