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Title: Tax Collection Act CH
Category: Ministry of Finance(財政部)
Article 33
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.