In order to provide fair taxation, maintain an excellent tax-paying ethos, foster a positive and responsible attitude among colleagues, reduce arrears, increase revenue, achieve the goal of responsibility and improve the performance of arrears settlement, the Ministry of Finance has issued the "Directions for Tax Collection Authorities Settling Arrears", instructed tax collection authorities to execute arrears, assigned tax collection authorities to plan the annual arrears settlement program, and implemented "Competition of Preventing New Arrears and Settling Old Arrears for Tax Collection Authorities".

Because making a public announcement of the serious tax debtor list is helpful for settling tax arrears, the Ministry of Finance released the Explanatory Decree No. 09904504190 on April 12, 2010 to instruct tax collection authorities to make a public announcement of tax debtors who fail to pay taxes of more than NT$10 million and profit-seeking enterprises which fail to pay taxes of more than NT$50 million (the administrative remedy has concluded) on May 1, 2010, and then on July 1 of each year. Taxes collected from the publically announced serious tax debtor list for 2010 amounted to more than NT$2.03 billion; more than NT$2.57 billion for 2011; more than NT$1.31 billion for 2012; more than NT$1.85 billion for 2013; more than NT$1.64 billion by June 30, 2015 for 2014; more than NT$1.68 billion by June 30, 2016 for 2015; more than NT$1.34 billion by June 30, 2017 for 2016; more than NT$1.19 billion by June 30, 2018 for 2017; more than NT$1.10 billion by June 30, 2019 for 2018；more than NT$0.56 billion by June 30, 2020 for 2019; more than NT$0.57 billion by June 30, 2021 for 2020; more than NT$0.88 billion by June 30, 2022 for 2021; more than NT$0.59 billion by June 30, 2023 for 2022 and more than NT$0.19 billion by September 30, 2023 for 2023.
For the purpose of enhancing cooperative strategy for tracing execution cases, the Ministry of Finance and the Ministry of Justice has jointly issued the "Regulations for Strengthening Tax Collection Authorities and Administrative Sanction Authorities Tracing Execution Cases". Since August 1, 2010, the scope of cooperative tracing execution cases has been implemented, which covers tax debtors who fail to pay taxes of more than NT$10 million, tax debtors who are military personnel, civil servants, teachers or public enterprise employees failing to pay taxes of more than NT$1 million, and tax debtors who attract much public attention or is of public importance. In order to improve the collection performance of execution cases, tax collection authorities and administrative sanction authorities will jointly assign staff to strengthen cooperation in such execution cases by means of information collection, verification, joint conduction of practical courses on investigation and verification, timely convening of relevant meetings and periodic briefings in the future. The amount that has been collected from execution cases is more than NT$23.55 billion by September 30, 2023.