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.

The competent authority of the ROC, having received a specific request raised by the competent authority of the other Contracting Party, shall assist in gathering and providing information, provided that the origin, reason, purpose of the request, and situations in respect of suspected tax evasion or avoidance indicated in the request are verified as is foreseeably relevant for carrying out audit in association with taxes specified in subparagraph 2 of Article 4 by the other Contracting Party. Before providing the aforementioned assistance, the competent authority of the ROC shall also verify that such request meets the requirements prescribed in Article 4 and does not fall under one of the situations prescribed in Articles 5 and 6.
The competent authority of the ROC shall notify the competent authority of the other Contracting Party about the receipt of the specific request within 30 days from the date of such receipt. The competent authority of the ROC shall reply to the competent authority of the other Contracting Party within 60 days from the date of receipt of the specific request, if such request is verified not to comply with the provision of the preceding paragraph.
Where the competent authority of the ROC receives from the competent authority of the other Contracting Party a supplementary explanation with respect to a specific request raised previously, the procedures prescribed in the preceding two paragraphs shall be accorded mutatis mutandis.

Where the competent authority of the ROC assists in gathering and providing information in accordance with the provision of paragraph 1 of the preceding article, the competent authority of the ROC may, depending on the case, request the relevant agency to provide the information, or request the tax collection authority or other agency authorized by the Ministry of Finance to gather the information in accordance with the following, notwithstanding the confidentiality provisions provided in paragraph 1 of Article 33 of the Act, or the financial and tax laws specified in paragraph 5 of Article 5-1 of the Act.
1. The requested information is able to be obtained without performing extra investigations, the tax collection authority or other agency authorized by the Ministry of Finance shall gather it in accordance with the competent authority of the other Contracting Party’s specific request.
2. The requested information is only obtainable by performing extra investigations, the tax collection authority or other agency authorized by the Ministry of Finance may conduct a necessary investigation into the relevant agency, institution, organization, enterprise, or individual, or request the presence of the subject of the investigation at the office of the tax collection authority or other agency authorized by the Ministry of Finance for enquiry and to provide relevant information.
When the tax collection authority or other agency authorized by the Ministry of Finance carries out an investigation in accordance with subparagraph 2 of the preceding paragraph, the relevant agency, institution, organization, enterprise, or individual shall provide relevant information within the period specified in the notice of investigation or notice of enquiry. The aforementioned period shall not exceed 30 days from the date on which the notice of investigation or notice of enquiry is served. Where, due to special circumstances, information is not possible to provide within the specified period, the relevant agency, institution, organization, enterprise, or individual shall apply for an extension prior to the end of such period, and such period for extension shall not exceed 60 days in total.
The relevant agency, institution, organization, enterprise, or individual shall provide a Chinese translation, in the case that the relevant information provided in accordance with the preceding paragraph is in a foreign language. Notwithstanding the foregoing, a summary of the Chinese translation or the foreign language document may, instead, be provided as otherwise permitted by the tax collection authority or other agency authorized by the Ministry of Finance.
The tax collection authority or other agency authorized by the Ministry of Finance, having gathered the information in accordance with paragraph 1, shall draft a reply letter in English, stating the situations concerning gathering of the information as well as issues to which the other Contracting Party should pay attention, and then submit those together with the gathered information to the competent authority of the ROC. Before drafting the above-mentioned letter, the tax collection authority or other agency authorized by the Ministry of Finance shall also verify that the information gathered in accordance with paragraph 1 meets the requirements prescribed in Article 4 and does not fall under one of the situations prescribed in Articles 5 or 6.
When the tax collection authority or other agency authorized by the Ministry of Finance is unable to gather the information under paragraph 1 or the information gathered under paragraph 1 is verified not to comply with the requirements in accordance with the provision of the preceding paragraph, the tax collection authority or other agency authorized by the Ministry of Finance shall draft a reply letter in English stating the reasons, and then submit it together with relevant data to the competent authority of the ROC.

The competent authority of the ROC, having received the data under paragraph 1 or 4 of the preceding article, shall draft a competent authority letter in English, aggregate relevant information and then provide them to the competent authority of the other Contracting Party. Before drafting the above-mentioned letter, the competent authority of the ROC shall also verify that the data received meet the content of the other Contracting Party’s specific request, the provisions of the agreement on tax matters, and relevant laws and regulations.
When the competent authority of the ROC receives the data under paragraph 5 of the preceding article, or is not able to verify that the data comply with the content of the specific request raised by the competent authority of the other Contracting Party, the provisions of the agreement on tax matters, and relevant laws and regulations under the provision of the preceding paragraph, the competent authority of the ROC shall draft a competent authority letter in English to request a supplementary explanation from the competent authority of the other Contracting Party, or to reply that the requested information is not able to be provided.
Where the competent authority of the ROC receives from the competent authority of the other Contracting Party a supplementary explanation as a response to the request under paragraph 2, the procedures prescribed in paragraphs 1 and 2 of Article 12 concerning requirement of verification shall be accorded mutatis mutandis.
When the competent authority of the ROC proceeds to assist the competent authority of the other Contracting Party in gathering and providing tax information under paragraph 1 of Article 12, the competent authority of the ROC shall complete the procedures prescribed in paragraphs 1 and 2 within 90 days from the receipt of the specific request or supplementary explanation of the competent authority of the other Contracting Party. In the case that there are special circumstances resulting in the need of an extension, the competent authority of the ROC shall, prior to the end of the aforementioned period, notify the competent authority of the other Contracting Party with statements of difficulties encountered or reasons for which information was not able to be provided on a timely basis.