The ROC shall exercise the automatic exchange of tax information with the other Contracting Party in accordance with the agreement, arrangement, exchange of letter, memorandum, or other similar document agreed upon between the competent authorities under an agreement on tax matters.
The documents referred to in the preceding paragraph shall meet the requirements prescribed in Article 4 and not fall under one of the situations prescribed in Article 5 or subparagraph 1 or 2 of Article 6. Where the competent authority of the ROC, the Fiscal Information Agency of the Ministry of Finance, or other agency authorized by the Ministry of Finance carries out the automatic exchange of tax information in accordance with the above-mentioned documents, such action shall not be required to be verified case by case basis.

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.

The competent authority of the ROC shall forward the information provided by the competent authority of the other Contracting Party in accordance with the provisions of the documents referred to in paragraph 1 of Article 19 to the Fiscal Information Agency of the Ministry of Finance. The Fiscal Information Agency of the Ministry of Finance shall decrypt, identify, and match the received information for the tax collection authority or the Taxation Administration of the Ministry of Finance to use such information.