Legal Foundations of Tax Audits in the Republic of China (Taiwan): An External Perspective

Conceptually, the tax legislation of all states and territories follows the same principles. However, there are differences, not only in taxation rules but also in that that the usual division of tax audits into on-site and desk inspections may not be clearly traced in national legislation. One such example is the tax legislation of the Republic of China, more commonly known as Taiwan. Its laws do not directly specify the types of tax audits. The legislation of this state is not codified, and provisions on tax audits are scattered across various regulatory acts. Additionally, there is a certain specificity in the terminology used. Examining the legislation and practices of foreign states is an effective way to identify what are known as best practices. Often, the experience of specific territories is more insightful than general information about statutory provisions from jurisdictions frequently featured in comparative legal studies. Primarily based on the provisions of various laws (regulations) and subordinate legal acts, the author attempts a comprehensive analysis of issues related to tax audits in the Republic of China (Taiwan), including the rights and obligations of the parties involved in legal relations. In conclusion, the study finds that the number of provisions in the Republic of China’s tax legislation associated with on-site inspections suggests their infrequent use in practice. This indicates that effective tax administration is possible even without this form of tax control.

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