To carry out transactions of tax collection effectively, the Ministry of Finance established regional national taxation bureaus.

The regional national taxation bureaus shall be in charge of the following functions:
一、The research and development, planning and design, execution, and performance appraisal of national tax collection transactions
二、The dissemination of national taxation laws and regulations and taxation payment services
三、Examination of national taxes
四、Inspection of national taxes
五、Review of national taxes
六、The investigation and collection, electrical operation, processing, and application of various national taxation data
七、The collection, exemption, distribution, and refund of national taxes
八、The enforcement of arrears collection and debt obligations registration of the national taxes
九、The legal institutions, administrative remedies, cases of tax misconduct, and managements of taxation disputes of national taxes
十、Other issues of national tax collection

Each regional national taxation bureau shall have one (1) Director-general of a rank equivalent to senior appointment at the grade of twelve (12) – thirteen (13), and one (1) Deputy Director-general of a rank equivalent to senior appointment at the grade of eleven (11).

Each regional national taxation bureau shall have one (1) chief secretary of a rank equivalent to senior appointment at the grade of ten (10).

For the needs of business operation, each regional national taxation bureau may set up branch bureaus.

The scale of the position and the number of the personnel of official ranks of each regional national taxation bureau shall be stipulated in a staffing chart.

The enforcement date of the statute shall be specified in an order from the Executive Yuan.