A request for mutual legal assistance in criminal matters filed with the Requested Party shall be prepared in the form of Letter of Request with relevant attachment as required by the Requested Party. The request shall be officially filed by the Ministry of Justice via the Ministry of Foreign Affairs. In the case of emergency or special circumstances, the Ministry of Justice may file the request directly with the Requested Party; a court, with a copy sent to the Ministry of Justice, or a prosecutors’ office, under the approval of the Ministry of Justice, may file the request directly with a foreign court, prosecuting service or competent law enforcement authorities in the Requested Party.

1. When requesting an assistance from the Requested Party for interviewing or hearing the accused, witness, expert witness, or any other related persons of the criminal case, ROC (Taiwan) may, in compliance with the law of the Requested Party, transmit the interview or hearing to ROC (Taiwan) through a simultaneous audio-video link.
2. During the transmission as specified in the preceding paragraph, ROC (Taiwan) may, upon the permission of Requested Party, request to pose additional questions not included in the question list attached to the Letter of Request, where such a need arises.

1.The Ministry of Justice, when filing a request for mutual legal assistance in criminal matters, may undertake:
(1) The assurance of reciprocity.
(2) That the evidence or information obtained through the request will not be used for any investigation or litigation other than the scope of the use as stated in the Letter of Request, without the consent of the Requested Party.
(3) Other assurance that does not violate the laws of ROC (Taiwan).
2. All relevant government agencies of ROC (Taiwan) shall be bound by the undertakings extended by the Ministry of Justice as referred to in the preceding paragraph.
3. The Ministry of Justice may, upon the request of the Requested Party, immune the person who appears in ROC (Taiwan) to give testimony, statement, expert opinion, or other forms of assistance from the obligations, duties or liabilities as follows:
(1) Being prosecuted, detained, punished, banned to leave ROC (Taiwan) or subject to other measure disadvantage to the said person in case of refusing or failing to appear, testify or state opinions etc.
(2) Being compelled to give testimony, statement, expert opinion, or other form of assistance.
(3) Being prosecuted, detained, punished, summoned, banned to leave ROC (Taiwan) territory or any other form of personal liberty restriction due to the person’s prior criminal offense before entering ROC (Taiwan).
4. The immunities as referred to in the last preceding paragraph expire in fifteen days after ROC (Taiwan) notifies the Requested Party and the said person’s presence is no longer required, or expire immediately upon the person’s departure from the territory of ROC (Taiwan).