Taiwan (TW)

Jurisdiction Overview

317 *Large Taxpayer Unit: Does the tax administration operate one central unit for large taxpayers (large taxpayer unit, LTU)? Unknown
 Data Date: 2019


According to Taiwan's Ministry of Finance: "The Tax Auditing Division of the Taxation Administration and the Regional National Taxation Bureaus established under the Ministry of Finance select high-risk cases of companies and individuals (including large corporations and high net worth individuals) to which audit or examinations are launched" (TJN-Survey 2019). Taiwan Ministry of Finance further explained that "the Taxation Administration, Ministry of Finance is our centralized and dedicated unit which is responsible for auditing and examining large corporations, high net worth individuals and other cases with high-level tax-related risks. In addition, the National Taxation Bureaus established under the Ministry of Finance also select cases with tax-related risks and conduct an official examination of companies and individuals." (Communication with Taiwan Ministry of Finance, 27.12.2019). However, given that the Tax Auditing Division is also responsible on other taxpayers and we could not find any mention on their website to this kind of dedicated division, it is not clear if it is equal to a separate unit or department which is dedicated to audit large corporations.


TJN-Survey 2019, Comminucation with Taiwan Ministry of Finance, 27.12.2019.