When the tax collection authority or the Taxation Administration of the Ministry of Finance, having exhausted means available under the domestic investigation procedures, is not able to obtain the tax information as is foreseeably relevant for carrying out audit in association with taxes as specified in subparagraph 2 of Article 4 and resulting in the need to raise a request for information to the other Contracting Party, the tax collection authority or the Taxation Administration of the Ministry of Finance shall complete the prescribed format of Table of the Content of a Request for the Exchange of Information, draft a request letter in English, and then submit these together with the relevant data to the competent authority of the ROC. Before drafting the above-mentioned documents, the tax collection authority or the Taxation Administration of the Ministry of Finance shall verify that such request for information meets the requirements prescribed in Article 4 and does not fall under one of the situations prescribed in Article 5.
The format of Table of the Content of a Request for the Exchange of Information mentioned in the preceding paragraph shall, in addition, be issued by the Ministry of Finance.
The following shall be stated in the request letter in English specified in paragraph 1:
1. The legal basis upon which the request is raised.
2. The ROC’s taxpayer to whom the investigation is being launched. The name and relevant information of the other Contracting Party’s agency, institution, organization, enterprise, or individual who is relevant to the information requested for.
3. The tax and the assessment year with which the investigation is associated.
4. The origin, reason, and purpose of the request; situations in respect of suspected tax evasion or avoidance; the necessary tax information is not able to be obtained after exhausting means available under domestic investigation procedures and believing in the requested information may be held by the other Contracting Party.
5. The requested information would be obtainable under the laws or in the normal course of administration of the ROC if it were possessed by the ROC.
6. The content of and period associated with the requested information.
7. Reasons where the other Contracting Party should avoid notifying the agency, institution, organization, enterprise, or individual under investigation.
8. Other information which may be helpful for the competent authority of the other Contracting Party to gather the requested information.

The competent authority of the ROC, having received the data under the preceding article and verified that such data meet the following requirements, shall raise a specific request to the competent authority of the other Contracting Party by drafting the competent authority letter in English and then providing it together with the relevant data; if the following requirements are not satisfied, the competent authority of the ROC shall return the data to the requesting authority for further investigation or supplementary explanation.
1. The request meets the requirements prescribed in Article 4 and does not fall under one of the situations prescribed in Article 5.
2. The Table of the Content of a Request for the Exchange of Information is completed in the prescribed format, the request letter in English is drafted in accordance with the provision of paragraph 3 of the preceding article, and the relevant data are submitted.

In the case that the competent authority of the ROC raises a request for information to the other Contracting Party in order to carry out the provisions of an agreement on tax matters, the procedures prescribed in Article 8 concerning requirement of verification and production of documents shall be accorded mutatis mutandis. In such a case, the competent authority of the ROC shall raise a specific request to the competent authority of the other Contracting Party by drafting the competent authority letter in English and then providing it together with the relevant data.

The competent authority of the ROC shall forward to the requesting authority the reply received from the competent authority of the other Contracting Party as a response to the specific request which was raised in accordance with the provision of Article 9.
Where the requesting authority mentioned in the preceding paragraph provides supplementary explanations as a response to the reply received from the other Contracting Party, the procedures prescribed in Article 8 shall be accorded mutatis mutandis.