Taiwan (TW)

Jurisdiction Overview

407 *Are all court proceedings on criminal tax matters openly accessible to the public, and the public cannot be ordered to leave the court room by invoking tax secrecy, bank secrecy, professional secrecy or comparable confidentiality rules? Yes
 Data Date: 2019


According to the Court Organic Act, Article 86: "The argument of a suit and the pronouncement of a judgment shall be conducted in a public court session. However, when there are issues that may hinder national security, public order, or social values, a court may decide to deny public access". Further, Article 87 of the Court Organic Act provides that: "When a closed court is required, the presiding judge shall declare the reasons for such a closure".


TJN-Survey 2019
Court Organic Act, Article 86 and 87.
Regulations of Court Audience (amended 1992).