Customs Administration, Ministry of Finance announced that in order to protect taxpayers’ rights and promote harmony between taxpayers and tax authorities, it revised and promulgated the “Operation Directions for the Consultation of Customs Cases”（hereinafter referred to as the Directions） on July 15, 2025. The amendment introduces a new provision allowing the taxpayer ombudsmen to initiate the consultation when deemed necessary, thereby reducing differences in interpretation between the parties and helping to minimize disputes.
Customs Administration explained that the consultation system for customs cases serves as a communication platform between Customs and taxpayers. It enables both parties to engage in constructive dialogue and coordination regarding the facts or legal basis of the disposition, in order to resolve disputes and enhance administrative efficiency.
Customs Administration stated that under the Directions prior to this amendment, the consultation mechanism could only be initiated through three channels: approval by the supervisor of personnel in charge in the case, resolution by Customs Review Committee, or assignment by the Customs Director. Such initiation channels were relatively limited. Considering that the consultation mechanism also forms an integral part of protecting taxpayers’ rights, the revised Directions explicitly link the consultation mechanism with taxpayer rights protection matters. Under the new provision, taxpayer ombudsmen may also proactively initiate consultations when deemed necessary in dealing with taxpayer rights protection matters. This measure is intended to maximize the effectiveness of the system and further strengthen the protection of taxpayers’ rights.
Customs Administration concluded by noting that those seeking further information on the Taxpayer Rights Protection Act and the Directions may visit the ＂Laws and Regulations Database of the Republic of China（Taiwan）＂ website or access the Ministry of Finance’s Laws and Regulations Retrieving system for the latest updates.

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