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  • Publisher:蔡欣怡
  • data source:Department of Customs Clearance Affairs
  • Contact Information:886-2-25505500#2540

“The Taxpayer Rights Protection Act” was implemented on December 28, 2017 for the purposes of implementing the protection of survival rights, work rights, property rights, and other relevant basic rights according to the Constitution of the Republic of China, insuring rights of taxpayers, achieving tax equity, and carrying out the due process of the law.

The Taxpayer Rights Protection Act is a special law, the provisions of which shall be followed preferentially in order to protect taxpayer’s rights. Other existing regulations shall be followed first; then matters not thus covered will be dealt with in accordance with this Act for making up insufficient regulations and dealing with any conflict in applying those regulations. There are five key points in this Act:

  1. No tax on basic living expenses
  2. Implement due process of law
  3. Fair and reasonable taxation
  4. Establish taxpayer rights’ protection organization
  5. Enhance the assistance and protection for taxpayer





  • Date:2019-06-21
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