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Taxpayer Rights Protection Advisory Committee

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The Basic Policy Concerning Taxpayers’ Rights Protection, Ministry of Finance

The Basic Policy Concerning Taxpayers’ Rights Protection, Ministry of Finance

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 taxpayers' 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 9th session of the 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 went into effect on December 28, 2017. In order to carry out the legislative purposes of this Act, the Ministry of Finance, ROC established this basic policy.

The applicable scope of this project is inclusive of national taxes and local taxes. The former includes both customs duties and the taxes which are levied and collected by Customs. The following are some important points:

  1. The expense that taxpayers pay for maintaining their basic living in accordance with human dignity for themselves and their dependents shall not be taxed.
  2. The satisfactory circumstance of levying shall be established, and equity shall be maintained.
  3. The due process of law shall be carried out, and opportunities for understanding tax acts, policy-oriented tax incentives, and other information available to the public shall be promoted.
  4. A great diversity of communication channels shall be established by taxpayer advocacy organizations.
  5. The legal remedies for taxpayers’ rights shall be strengthened.

The Ministry of Finance and its subordinates should be resolved to practice this policy and set up projects concerning the protection of taxpayers' rights. This policy will be revised in a timely manner in accordance with developing tendencies of the protection of taxpayers' rights.

Issued:Dept. of Legal Affairs Release date:2022-07-26 Last updated:2022-07-26 Click times:434