Regarding the review of tax law interpretation orders (hereinafter referred to as “orders”), the Ministry of Finance collects relevant tax law orders on a frequent basis, and categorizes them by taxation regulations.

After deciding on the tax items to be reviewed, the Taxation Administration or the Customs Administration should provide orders that have been issued in the past but have not been collected. Orders issued by other agencies, such as the Ministry of Justice and the Ministry of the Interior, shall be collected as well.

After classifying the tax items, articles, and categories, experts, scholars, and personnel of the competent financial and taxation authority shall be provided with the above-mentioned data in order to offer opinions regarding reservations, exemptions, or excerpts. The Ministry of Finance will gather opinions from all parties and hold a discussion meeting at a later date.

After reviewing the original documents with thorough consideration, if any doubt or equivocation arises, decisions on reservations, exemptions, or excerpts from the listing will be issued, or suggestions shall be made to the Taxation Administration or the Customs Administration to reconsider and issue appropriate orders as replacements.

After the orders of the same tax item have been reviewed and sorted, they shall be grouped and consolidated in accordance with the articles of the tax law. In addition, the regulations or judicial interpretations related to the tax item shall be collected, compiled into a book, and publicly issued as reference for practical application.