History
In 1951, the Ministry of Finance established the Administrative Appeals Review Committee, which was initially set up in the Counselor's Office, with one officer in charge of the administrative affairs. The relevant case handlers were appointed by the relevant units (such as the Taxation Department and the Department of Customs Affairs). In 1969, in view of the great interest of the people, the Administrative Appeals Review Committee was formally established. The Ministry of Finance also established a Committee of Regulations to handle the review of the draft regulations and the research and interpretation of any concerns about the taxation laws. In 1971, the Organizational Law of the Ministry of Finance was amended and published, and Article 25 clearly defined the "Committee of Regulations of the Ministry of Finance." In 1991, the Organizational Law was amended and published, and Article 25-1 was clearly defined as the “Administrative Appeals Review Committee of the Ministry of Finance.” In 2013, the Ministry of Finance's Organizational Law was amended and announced the merger of the "Committee of Regulations" and the "Administrative Appeals Review Committee" into the "Legal Affairs Department of the Ministry of Finance.”