財政部各地區國稅局組織通則

To carry out tax assessment and collection effectively, the Ministry of Finance established regional national taxation bureaus.

1The regional national taxation bureaus shall be in charge of the following functions:

21.The research and development, planning and design, execution, and performance appraisal of national tax collection transactions

32.The dissemination of information about national taxation laws and regulations and the services for taxpayers

43.Examination of national taxes

54.Inspection of national taxes

65.Review of national taxes

76.The investigation and collection, electronic operation, processing, and application of various national taxation data

87.The collection, exemption, distribution, and refund of national taxes

98.The enforcement of arrears collection and debt obligations registration of the national taxes

109.The legal institutions, administrative remedies, cases of tax misconduct, and managements of taxation disputes of national taxes

1110.Other issues of national tax collection

Each regional national taxation bureau shall have one (1) Director-general of a rank equivalent to senior appointment at the grade of twelve (12) – thirteen (13), and one (1) Deputy Director-general of a rank equivalent to senior appointment at the grade of eleven (11).

Each regional national taxation bureau shall have one (1) chief secretary of a rank equivalent to senior appointment at the grade of ten (10).

For the needs of business operation, each regional national taxation bureau may set up branch bureaus.

The scale of the position and the number of the personnel of official ranks of each regional national taxation bureau shall be stipulated in a staffing chart.

The enforcement date of the Act shall be specified in an order from the Executive Yuan.