Collection of taxes shall be governed by this Act; with regard to matters not provided for under this Act, the relevant provisions of other laws and regulations shall govern.

The effectiveness of any interpretative letter or directive issued by the Ministry of Finance（hereinafter referred to as the MOF） in accordance with this Act or any relevant tax act shall inure to the underlying case for which the interpretative letter or directive is issued; however, in the event that the interpretative letter or directive is favorable to other taxpayer(s), the same shall be applicable to the case(s) pending final decision(s).
Where the MOF issued interpretative letter or directive to change the legal opinion on previously issued interpretative letter or directive and it is detrimental to the taxpayers, it shall take effect from the date of promulgation or the future date assigned by the MOF. The effectiveness of the altered interpretative letter or directive shall not apply to the cases where the assessable tax is not yet assessed or the taxation is not yet determined prior to the date of promulgation or the future date assigned by the MOF.
For cases pending prior to the amendment of this Article on 8th November 2011 where the tax authorities have applied the altered interpretative letter or directive issued by the MOF which is detrimental to the taxpayers to levy the tax, the preceding Paragraph shall apply.
When the provisions of the Reference Table for Fines and Multiples of Punishments have been changed by the MOF and it is favorable to the taxpayer(s), the changes shall be applicable to the case(s) pending final decision(s).

The term "taxes" as used under this Act shall refer to all the taxes leviable by the state government, special municipality, county (city) and rural (urban township and township-level city) governments, exclusive of customs duties.

Collection of taxes shall be effected by the competent tax authorities of the governments at various levels and, when necessary, may be entrusted to tax collection agents in accordance with the regulations to be prescribed by the Executive Yuan.

The MOF may, based on the principle of reciprocity, decide to grant tax exemption privilege to foreign embassies and consulates and their officials and personnel residing and entitled to diplomatic immunity in the Republic of China, and the organizations and personnel eligible for tax exemption in each other’s country as mutually agreed upon by the Republic of China and the foreign country concerned.

The MOF may, based on the principle of reciprocity, enter into a reciprocal tax exemption treaty with a foreign government and put it into force after having obtained the approval of the Executive Yuan thereon and completing the formality of exchange of diplomatic instruments with the foreign government.

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; or
5.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.

Collection of taxes shall have priority over general claims by creditors.
Collection of land value increment tax, land value tax, house tax, and business tax levied on goods by the auction of a court or local branch of the Administrative Enforcement Agency, Ministry of Justice (hereinafter referred to as the branch of the Administrative Enforcement Agency) shall have priority over all other claims and mortgages.
With regard to land, house, and goods sold at an auction or accepted by creditor(s) upon the court or the branch of the Administrative Enforcement Agency ruling, the executing court or Administrative Enforcement Agency shall, within five (5) days after the completion of said auction or acceptance process, notify the local competent tax authorities of the auction or acceptance price for it to assess land value increment tax, land value tax, house tax, and business tax, accordingly. The land value increment tax, land value tax, house tax, and business tax so assessed shall be withheld by the court or the branch of the Administrative Enforcement Agency.

After formation of a bankruptcy estate, any tax payable thereon shall be deemed an expense of the bankruptcy estate and shall be paid in full by the trustee in bankruptcy, subject to the provisions set forth under the Bankruptcy Act.

Taxes arising from the reorganization of a company shall be deemed the debts incurred during the reorganization of the company and shall be paid in full subject to the provisions set forth under the Company Act.

The statutory duty of a taxpayer shall be performed during the office hours of the tax authorities concerned, except for the duty of payment of taxes which shall be performed during the office hours of the acting tax collecting institution concerned.

Where a taxpayer failed to pay taxes within the statutory tax-paying period due to the occurrence of a natural disaster or incident, the competent tax authorities may, based on the situation, extend the tax-paying period and make a public announcement of such extension.

Documents which should be obtained from other persons and counterfoil or duplicate of documents which should be issued to other persons under tax laws shall be kept for a period of five (5) years.

The term "equivalent collateral" as used under this Act shall refer to any of the following properties furnished as collateral having a value equivalent to the amount of tax secured:
1.Gold (at a 10% discount); any exchangeable foreign currency as approved by the Central Bank of the Republic of China (Taiwan) and the exchange listed securities or the OTC listed securities (at a 20% discount);
2.Government bonds allowed to be furnished as collateral (at full face value thereof);
3.Certificate of deposit (at the principal of the deposit);
4.Land that is easy for sale, free from any dispute over proprietary rights, and can be paid off in full, or houses that have been registered for ownership; or
5.Any other property approved by the MOF which is easy for sale and custody and free from any dispute over proprietary rights.
The regulations governing valuation of the collaterals in Subparagraph 1, 4 and 5 of the preceding paragraph, the identification of equivalent guarantee and other related matters shall be prescribed by the MOF.

Matters to be transacted and documents to be submitted under this Act or any applicable tax act may be in the form of computer records or transmitted or submitted via electronic transmission medium; the regulations governing the operation thereof shall be prescribed by the MOF.
The MOF shall cooperate with national policies to actively reward or guide taxpayers to use electronic payments to maintain the government's tax base, raise tax revenues, and achieve fair taxation.