Regulations Governing the Offsetting or Refund of Duties and Taxes on Raw Materials for Export Products Article 2
The highest government authority-in-charge of matters relating to the administration of these Regulations shall be the Ministry of Finance（hereinafter referred to as the MOF）, and the competent authorities to handle matters relating to these Regulations shall be the Customs and the tax authority.
中文原文 外銷品沖退原料稅辦法第2條
本辦法所稱主管機關為財政部，經辦機關為海關、稅捐稽徵機關。