The Fiscal Information Agency of the Ministry of Finance shall periodically select the information to be automatically provided to the other Contracting Party, and then submit it to the competent authority of the ROC in the form of an encrypted file produced under prescribed format and programing language in accordance with the documents referred to in paragraph 1 of the preceding article.

The competent authority of the ROC, having received the information under the preceding article, shall provide such information to the competent authority of the other Contracting Party within the period and by the transmission method specified in the documents referred to in paragraph 1 of Article 19.