25 November, 2017
To ensure due process in the course of investigation by the investigators of tax collection authorities, as required by Article 10 through 12 of the Taxpayer Rights Protection Act, the MOF promulgated the “Directions Governing the Investigation Procedure Conducting by Competent Tax Collection Authorities” on September 14, 2017.
The major aspects thereof include the excusing of the investigator; the right of the investigated party to make statement; the right of the investigated party to be represented by counsel; the right to remain silence or refuse investigation without the presence of counsel; the proper demeanor of the investigator, e.g., conducting investigation in a peaceful manner and prohibiting use of violence, threats or other inadequate methods; the requirement that no less than two officials be present during interview and making transcript; and the requirement that the investigation transcript be read aloud by the investigators to, or be examined in person by, the investigated party and each page thereof be signed and sealed, etc.
For further information, please contact:
C. Y. Huang, Partner, Tsar & Tsai Law Firm
CYHuang@TsarTsai.com.tw
