Where doubts arise regarding the exchange of tax information, the competent authority of the ROC may consult with the competent authority of the other Contracting Party to undergo mutual agreement procedure or similar conflict resolution procedure in accordance with an agreement on tax matters, the Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income, or relevant laws and regulations governing the mutual agreement procedure.

When a relevant agency, institution, organization, enterprise, or individual violates the provision of paragraphs 1 through 3 of Article 13 by avoiding, hindering, or refusing the investigation or enquiry conducted by the Ministry of Finance or agency authorized by the Ministry of Finance, or by not providing relevant information as served or requested, the Ministry of Finance or agency authorized by the Ministry of Finance shall handle the case according to the provisions of paragraph 1 of Article 46-1 of the Act.

These Regulations shall come into effect from the date of promulgation.