The Ministry of Finance actively promotes international exchange and cooperation. In collaboration with the Taxation Administration, Customs Administration, National Taxation Bureaus, Fiscal Information Agency, and Training Institute, the Ministry of Finance and these agencies have jointly advanced international fiscal exchanges. In 2023, fruitful fiscal, customs, and tax cooperation were undertaken with Palau, Poland, Guatemala, and economies of the Asia-Pacific Economic Cooperation （APEC）, yielding abundant results.
The Ministry of Finance further elaborates on the content of these collaborations as follows:
1. Engaging in fiscal cooperation with Palau
The Agreement on Pubic Finance Cooperation between the Government of the Republic of China （Taiwan） and the Government of the Republic of Palau was signed in October 2022. Under this Agreement, and responding to an invitation from Palau Finance Minister Kaleb Udui, Jr. （hereinafter referred to as Minister Udui）, the Ministry of Finance and National Taxation Bureau of Taipei dispatched personnel to Palau in February 2023 to assist with the first filing operations under the Palau Goods and Services Tax （PGST） system and to provide suggestions on practices. Moreover, a seminar was held at the Embassy of the Republic of China （Taiwan） in Palau to help Taiwanese businesses in Palau understand the key points of the PGST system. In June 2023, Minister Udui led a delegation to Taiwan to participate in a bilateral ministerial meeting. During the visit, the delegation engaged in tax seminars or on-site visits with the Taxation Administration, National Taxation Bureau of Taipei, National Taxation Bureau of the Northern Area, Fiscal Information Agency, and Training Institute. These interactions focused on discussing various fiscal and tax issues. The aforementioned agencies shared Taiwan's experience in implementing Value Added Tax （VAT） policies and practices, the establishment and future development of tax information systems, enhancing tax administration and service efficiency, and training fiscal personnel. This visit deepened tax cooperation between Palau and Taiwan.
2. Undertaking customs cooperation with Poland
The Ministry of Finance, along with Customs Administration, exchanged views on customs issues such as experience and practical operation in the detector dog and program, practical operation of X-ray inspection, and utilization of AI in cargo examination with Poland side in July this year. Both sides will continue to cooperate in customs measures regarding strengthening detector dogs and applying AI to cargo inspection in the future.
3. Establishing a customs cooperation mechanism with Guatemala
The Memorandum of Understanding （MoU） between the Customs Administration of the Ministry of Finance of the Republic of China （Taiwan） and the Superintendency of Tax Administration of the Republic of Guatemala for Technical Cooperation in Customs Matters was signed by the Director General of Customs Administration, Ministry of Finance, Ying-Wei Peng and Superintendent of Tax Administration of the Republic of Guatemala （SAT）, Marco Livio Díaz Reyes, synchronously via virtual conference in October, 2023. The signing ceremony was witnessed by Guatemala Ambassador Oscar Adolfo Padilla Lam and Taiwan Ambassador Miguel Li-Jey Tsao. Guatemala is an important ally of Taiwan in Central America. This MoU establishes customs cooperation mechanisms of technical assistance, exchange of information, and capacity building of customs personnel, mutually enhancing better implementation of customs controls as well as the facilitation of international trade. This MoU helps to link up a wide range of customs cooperation between Taiwan and Guatemala Customs, being a major development of Taiwan in customs cooperation in Central America.
4. Exchanging insights on the digitalization of tax administration with APEC economies
In September 2023, the Ministry of Finance hosted a virtual workshop funded by APEC for the first time and titled “Leveraging New Technology for Tax Administration in the Post-COVID Era.” The workshop focused on how governments worldwide are taking proactive tax measures to stabilize fiscal revenue and strengthen the mobilization of domestic resources to support inclusive and sustainable growth in the post-era of the COVID-19 pandemic. The moderators and speakers were from the Asian Development Bank, the Study Group on Asia-Pacific Tax Administration and Research, Australia, Canada, Japan, Thailand, as well as domestic experts with the Fiscal Information Agency and National Taxation Bureau of the Central Area. They engaged in extensive discussions with representatives from different countries. This event deepened Taiwan's cooperation with other countries and international organizations, enhancing Taiwan’s contribution and international visibility.
The Ministry of Finance further stressed that it will continue to deepen international participation, committing to promoting fiscal, tax, and customs policy exchanges and cooperation among Taiwan and various international organizations and countries.
Contact person: Mr. Chi-Luan Huang, Section Chief; Ms. Grace Tsui -Fen Lin, Section Chief.
Contact Number: （02）2322-8183;（02）2322-8189.