Article 1To carry out the taxation-related tasks of the whole nation effectively, and to direct and supervise the performance of regional national taxation bureaus, the Ministry of Finance established the Taxation Administration (hereinafter referred to as "the Administration").
Article 2The Administration shall be in charge of the following functions:
1. Study and discussion of drafts, revisions, and interpretations of income tax statutes and regulations, and planning and explanation of tax collection matters;
2. Study and discussion of drafts, revisions, and interpretations of statutes and regulations for the business tax, securities transaction tax, futures transaction tax, stamp tax, commodity tax, and tobacco and alcohol tax, and planning and explanation of tax collection matters;
3. Study and discussion of drafts, revisions, and interpretations of statutes and regulations for the estate and gift tax, land tax, house tax, vehicle license tax, deed tax, and amusement tax, and planning and explanation of tax collection matters;
4. Planning, direction, supervision, check, and explanation of national tax collection matters, and planning, supervision, check and explanation of local tax collection matters;
5. Direction, supervision, and check of the performance of the national taxation bureau in each region;
6. Draft of statutes and regulations for new tax categories, and planning and explanation of tax collection matters;
7. Review of duty exemptions, tax reductions and tax refunds.
8. Taxation relating to non-domestic taxation.
9. Study of the revision and explanation of the Act Governing Local Tax Regulations, and the review of the proposed provisional tax, added tax, and special tax.
10. Other matters relating to taxation.