Taiwan (TW)

Jurisdiction Overview

IDQuestionAnswer
158 *Are there no undue notification and appeal rights against bank information exchange on request? Yes without qualifications.
 Data Date: 2019

Notes

 
Taiwan has not yet been reviewed by the Global Forum.
 
It seems that a Taiwan resident may appeal against bank information exchange by Taiwan's government with other jurisdictions based on these circumstances: first, according to article 38 of the Tax Collection Act, a taxpayer may, when disagreeing with the decision on the recheck application rendered by the tax collection authorities, file an administrative appeal and initiate an administrative litigation. Second, according to article 1 of the Administrative Appeal Act: "Anyone who’s right or interest was unlawfully or improperly injured by a centre or local government agency’s administrative action is entitled to file an administrative appeal according to this Act, provided that other Acts stipulated otherwise. Each level of autonomy or other public law entity could have file an administrative appeal as well, while it’s right or interest was unlawfully or improperly injured by the supervised agency’s administrative action".
 
However, the Ministry of Finance replied to TJN that “The "decision on the recheck application" stipulated in Article 38 of the Tax Collection Act refers to a recheck decision made by tax collection authorities after a taxpayer, when disagreeing with the decision made in a tax assessment notice, files an application for recheck in accordance with Paragraph 1 of Article 35 of the Tax Collection Act. There is currently no relevant regulation of "appeal rights" against the providing of bank information on a request basis under the Tax Collection Act. [...] According to Article 5-1 and Article 46-1 of the Tax Collection Act and its related stipulations, when a specific request is raised by one of Taiwan's treaty partners for the provision of taxpayer's bank information, the Ministry of Finance or its authorized agencies will ask financial institutions to provide such information. If financial institutions refuse to provide said taxpayer information, the Ministry of Finance or its authorized agencies may impose a fine on these financial institutions. Since the taxpayer, whose information the provision is about, is not to be investigated or asked to provide any information by the Ministry of Finance or its authorized agencies, and is not to be imposed with a fine by them, there therefore is no administrative appeal that may be raised by the taxpayer in accordance with Article 1 of the Administrative Appeal Act.”

Sources

http://www.the-best-of-both-worlds.com/taiwan.html
 
http://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=G0340001
 
http://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=A0030020
 
https://www.dbs.com.tw/iwov-resources/pdf/Notification_final_201306.pdf