Regulations Governing the Impelementation of Customs Post-Clearance Audit Article 7
When Customs conducts a post-clearance audit and discovers a major illegal tax evasion case, Customs may coordinate the tax collection authorities and other relevant authorities to assist in the investigation or form a special team to conduct the audit.
中文原文 海關事後稽核實施辦法第7條
海關執行事後稽核時，發現重大違法漏稅案件，得協調稅捐稽徵機關、其他有關機關協查或組成專案小組會同稽核。