Enforcement Rules of the Tax Collection Act Article 11
When providing information to other relevant government authorities or individuals in accordance with the provisions set out in Paragraph 1, Article 33 of the Act, the tax collection authorities shall treat such information as confidential, and shall remind the recipients of such information to fulfill their respective confidentiality obligations.
中文原文 稅捐稽徵法施行細則第11條
稅捐稽徵機關依本法第三十三條第一項規定，向有關機關及人員提供資料時，應以密件處理，並提示其應予保密之責任。