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The Department of International Fiscal Affairs (DIFA)

History
In order to act in concert with the policy of the Executive Yuan for the reorganization of the government, and to accommodate the trends of globalization and internationalization, the MOF adjusted the arrangement of its departments for tailoring services to meet completely new needs. The staff of the original Taxation and Tariff Committee charged with responsibility for international fiscal cooperation and exchanges, those of the Taxation Administration charged with responsibility for the promotion of the conclusion of tax agreements, and those of the original Department of Customs Administration charged with responsibility for international customs cooperation were incorporated into a new department, DIFA on January 1, 2013. DIFA orientates itself to serve as an international fiscal affairs specialized agency. As such, it is expected to assist in the promotion of the international fiscal, taxation, and customs cooperation and exchanges. In November 2021, DIFA advanced further by consolidating several multi-lateral works. International affairs, previously coordinated by the National Treasury Administration, including the Asian Development Bank (ADB), the Central American Bank for Economic Integration (CABEI), the European Bank for Reconstruction and Development (EBRD), and the Inter-American Development Bank (IDB) have since been reassigned under DIFA’s authority. Therefore, DIFA integrated the international fiscal profession and agreement-negotiating talents further, aiming to strengthen international fiscal relations and fiscal diplomacy, both favorable to enhancing the international competitiveness of our enterprises.

 

Functions

            Sections

                                                Functions

Tax Treaty Section                        

1. To negotiate, conclude, revise, terminate, and interpret tax agreements and to enact, revise, and abolish laws and regulations related to tax agreements.

 

2. To handle matters concerning international taxation organizations as well as their related conferences.

 

3. To study developmental trends of tax agreements and to explain their benefits.

 

4. Other tax agreement affairs.

 

5. To deal with the above-mentioned matters in relation to the Taiwan Area and the Mainland Area.

International Customs Affairs Section

1. To negotiate, conclude, revise, terminate, and interpret Customs Mutual Assistance Agreements (CMAA).

 

2. To negotiate, conclude, revise, terminate, and interpret ATA Carnet agreements.

 

3. To plan and promote international customs cooperation and to arrange, participate, and hold related customs conferences.

 

4. To handle matters concerning international customs organizations as well as their related conferences.

 

5. To deal with the above-mentioned matters in relation to the Taiwan Area and the Mainland Area.

 

6. Other multiple general affairs as well as other customs agreement affairs. 

Tax Cooperation Section

1. To enact, revise, abolish, and interpret laws and regulations related to exchange of tax information and mutual agreement procedures under tax agreements.

 

2. To verify cases of specific requests for tax information and spontaneous exchange of tax information as well as to exercise automatic exchange of tax information under tax agreements.

 

3. To review cases of mutual agreement procedures under tax agreements.

 

4. Other tax cooperation affairs.

 

5. To deal with the above-mentioned matters in relation to the Taiwan Area and the Mainland Area.

 

Financial Cooperation Section

1. To coordinate and promote the participation in conferences and activities associated with Asia-Pacific Economic Cooperation (APEC) Finance Ministers’ Process (FMP).

 

2. To coordinate and promote the participation in conferences and activities associated with the Asian Development Bank, the Central American Bank for Economic Integration, the European Bank for Reconstruction and Development, and the Inter-American Development Bank.

 

3. To host meetings for international dignitaries and organize official visits led by our minister and deputy ministers for forging intergovernmental fiscal cooperation.

 

4. To negotiate, conclude, revise, and terminate fiscal cooperation agreements as well as relevant action plans.

 

5. Other financial cooperation affairs.

6. To deal with the above-mentioned matters in relation to the Taiwan Area and the Mainland Area.

 

Release date:2019-09-06 Last updated:2022-11-15 Click times:1751