For the collection of information required for taxation, investigator(s) appointed by the tax authorities concerned or the Taxation Administration of the MOF may conduct an investigation into the relevant entity, organization, or individual, request the subject of an investigation to provide accounting books, receipts, or other relevant documents, or request the presence of a taxpayer at the office of the investigator(s) to answer questions, to which the subject of the investigation shall raise no objection.
The investigation in the above paragraph shall not exceed the necessary scope for the collection of the information required for taxation.
Where the subject of an investigation considers the manner of the investigation conducted by the investigator improper, he/she/it may request the authorities in which the investigator serves or the supervisory authorities to handle the same in an appropriate manner.
The competent tax authorities or the Taxation Administration of the MOF shall issue receipts for receiving any and all accounting books, documentary evidence, or other relevant documents provided by the taxpayer and other related parties, and shall return the same to the provider(s) thereof within thirty (30) days from the date on which all such accounting books, documentary evidence, and other relevant documents are provided, unless there is a suspicion of tax evasion. Under special circumstances, the period of retention of such documents may be extended for another thirty (30) days, and shall be limited to only one extension, with the approval of the head of the competent tax authorities or of the Taxation Administration of the MOF.

With regard to a case involving a suspicion of evasion or omission of income tax and/or business tax, the tax authorities may, with good cause shown, apply with the local judicial authorities for a search warrant and, in conjunction with local police officers or local autonomy officials, enter and search the place where relevant accounting books, documents and/or evidence might be concealed. No person other than the personnel of the above-said authorities may take part in such search. Any and all relevant accounting books, documents or evidence seized through search shall be brought back, jointly by the participants in the search operation, to the competent tax authorities for handling in accordance with the act.
Upon receipt of the application from the tax authorities concerned, the judicial authorities shall, if accepting the cause(s) stated in the application, promptly issue the search warrant required. The tax authorities shall, within ten (10) days after the issuing date of the search warrant, complete the execution of search and return the search warrant to said judicial authorities. With respect to other matters relating to the search and seizure, the provisions of the Code of Criminal Procedure shall apply mutatis mutandis.

Investigators appointed by the tax authorities or the MOF shall, while executing official duties, present the evidentiary documents pertaining to the official duties that they are executing; the investigated person may refuse to be investigated if the investigator fails to present said evidentiary documents.

Regarding the information about a taxpayer in connection with the property, income, business, and tax payment of said taxpayer, the tax officials shall keep such information strictly confidential without disclosing them to any other person except the following persons and institutions:
1.The taxpayer himself/herself/itself or his/her heirs.
2.The agent or advocate authorized by the taxpayer.
3.Tax authorities.
4.Supervising and controlling authorities.
5.Government agencies responsible for administrative appeals or lawsuits related to taxation affairs.
6.Government agencies investigating the cases involving taxation affairs.
7.Government agencies and their personnel as approved by the MOF.
8.Any creditor who has obtained a final judicial judgment or any other ground for execution.
The restrictions set forth in the preceding Paragraph shall not apply to cases where the tax authorities provide any taxpayer data and information without disclosing the names or titles of the taxpayers involved in accordance with the provisions of ”The Freedom of Government Information Law” of the taxpayers involved, including government authorities for statistical purposes, schools and research staff, academic and research institutions and researchers for teaching or research purposes, and public authorities and the representatives of the people for supervision purposes.
The government agencies and personnel in Subparagraphs 4 to 8 of Paragraph 1 who obtain the data or information approved by the MOF shall not use them for other purposes, and in the event of any of the government officials specified in Subparagraphs 4 to 7 or anyone as specified in Subparagraph 8 of Paragraph 1 hereof is found to have disclosed the data and information provided by the tax authorities as specified in the first paragraph hereof, the third paragraph of Article 43 governing the disclosure of confidential data and information by tax officials shall apply mutatis mutandis.

After the confirmation of a serious case of insufficient tax payment or tax evasion, the MOF or the tax authorities designated may make a public announcement of the name or title of the tax debtor or tax evader and the facts of such tax delinquency or tax evasion without being subject to the restriction set forth in the first Paragraph of the preceding Article.
The MOF or the tax authorities designated may, after obtaining the consent of the taxpayers concerned, make a public announcement of the names or titles of the taxpayers having paid greater amount of taxes, and award them; the regulations governing such awards shall be prescribed by the MOF.
The term "confirmation" as used in the first Paragraph of this Article shall refer to any of the following circumstances:
1.Where the taxpayer fails to apply for recheck after a case is assessed by the competent tax authorities;
2.Where the taxpayer fails to file an administrative appeal after a decision on the recheck is made;
3.Where the taxpayer fails to initiate an administrative litigation after a decision on the administrative appeal is made; or
4.Where a final and biding judgement is rendered in an administrative litigation.