Establishing a specialized law for the protection of taxpayers' rights is the current trend among advanced nations. In order to be in line with international practices, to ensure the taxpayer's rights, to safeguard people's basic right to exist, to achieve tax equity and to maintain due process of law, the 14th meeting of the second session of the 9th Legislative Yuan adopted the "Taxpayer Rights Protection Act " on December 9, 2016, which was announced by the President on December 28 of the same year and enforced on December 28, 2017. The following are some important points:

1.  The expense to basic living shall not be taxed.

2.  Strengthen due process of law.

3.  Fair and reasonable tax.

4.  Set up a taxpayer rights protection organization.

5.  Strengthen the taxpayers' administrative relief function.