Question 1 :
Could foreigners access to the government agency records of National Taxation Bureau of Taipei, Ministry of Finance (hereinafter referred to as the NTBT's records)?
Answer:Foreigners could apply for access to the NTBT's records in accordance with Article 9 of our The Freedom of Government Information Law, which is "Foreigners may request government information in accordance with this Law only when the laws of their countries do not restrict the nationals of the Republic of China from requesting government information of such country."
Question 2 :
Is there any age limit for applying for access to the NTBT's records?
Answer:There is no age limit for the application, but natural persons who don't have disposing capacity under our Civil Code have no disposing capacity for administrative procedures. They shall be represented by his statutory agent to act for and on behalf of him in administrative procedures.
Question 3 :
What is the procedure to apply for access to the NTBT's records?
Answer:A party who wishes to view, copy, or duplicate the NTBT's records shall submit an application to the the NTBT together with a written explanation of the reason for the application (for a sample access application form, see here). Completed application form may be delivered in person, by mail or fax (the contact list for the mailing address or fax number of the NTBT, see here). The case-handling unit will make a decision on whether to approve or reject the application, and then a party will receive a letter of approval/rejection. Once approved, viewing, copying or duplicating of the NTBT's records shall be conducted at the place and time assigned by the NTBT.
Question 4 :
Where to get the access application form for access to the NTBT's records?
Answer:A party could get the application form from the NTBT's General Services Counter (for a sample application form, see here).
Question 5 :
What is the deadline of deciding whether to approve or reject an application?
Answer:Within fifteen days of receiving the request for the NTBT's records, the decision on whether to approve or reject an application shall be made; the time may be extended for no longer than fifteen days if necessary.
An applicant who fails to follow proper procedures or provide all the required materials shall be notified to supplement the application or make a correction within seven days; if the applicant is unable to make a correction or supplement the application by the deadline, the application shall be rejected forthwith.
Under the conditions contemplated in the preceding paragraph, the 15-day period for deciding whether to approve or reject an application as referred to in the first paragraph shall be counted from the day on which the applicant supplements the application or makes a correction.
Question 6 :
For applying for access to the NTBT's records, what kinds of documents are needed to be submitted with the access application form to the NTBT?
I、A foreign applicant shall provide a photocopy of Alien Resident Certificate or passport. If necessary, the applicant shall provide that the laws of their countries do not prohibit the nationals of the Republic of China from requesting government information of such country.
II、A copy of the registration certificate is required for corporation, organization, firm, or business establishment.
III、An appointed representative shall submit a power of attorney; a statutory representative shall submit photocopies of supporting documents. Where an application involves access to personal information, proof of relationship must be furnished.
Question 7 :
Which unit should be chosen to apply for access to the NTBT's records?
Answer:A party should apply directly to the case-handling unit. And an applicant could just apply to any offices, any branches or the head office of the NTBT which is convenient. Once approved, viewing, copying or duplicating of the NTBT's records will be conducted at the place and time assigned by the receiving unit. If something comes up, an applicant needs to reschedule for another time with the receiving unit.
Question 8 :
Where to access the NTBT's records? And what kinds of documents are needed to carry for that purpose?
Answer:The Archive Reading Room is on the 10th floor of the head office of the NTBT (ADD：No.2, Sec.1, Zhonghua Rd., Wanhua District, Taipei, 108459, Taiwan (R.O.C.) (MAP) TEL：+886-2-2311-3711) and also at the designated access service area of the branch or the office of the NTBT (Location and Transportation).
An applicant(or a representative) who comes to the NTBT to access the NTBT's records shall be allowed to enter the NTBT's designated access service area only after showing the letter of approval/rejection and a photo ID and duly completing the registration procedure.
Question 9 :
What are the service hours for Public Access to Records?
Answer:The service operates Monday – Friday 8.30am – 12.30pm and 1.30pm – 5.30pm. (excluding weekends and national holidays). If there are other reasons to stop providing the service, we will announce it separately.
Question 10 :
What kinds of situation that the application for access to the NTBT's records may be rejected?
Answer:The application may be rejected in accordance with our Archives Act (Article 18), The Freedom of Government Information Law (Article 18), Administrative Procedure Act (Article 46), Tax Collection Act (Article 33), and other applicable laws.
Question 11 :
Could an applicant access the originals?
Answer:Duplicates are provided for access to the NTBT's records in principle. If it is necessary to use the originals, the application shall specify the reasons.
Question 12 :
How much does an applicant need to pay for Public Access to Records?
Answer:Fees for viewing, hand-copying, or reproducing the NTBT's records shall be paid by the applicant in accordance with our Fee Standards for Viewing, Hand-copying or Duplication of Archives. The fee for viewing or hand-copying the NTBT's records is NT$20 for two hours or any part thereof. Black-and-white paper copy of the NTBT's records is charged according to duplication format (Up to and including size B4: NT$2 per copy. A3: NT$3 per copy).
Question 13 :
Is there any other thing that an applicant needs to pay special attention to?
I、Where the use of records results in infringement of others' privacy, copyright and other rights, liability for the infringement shall be borne by the applicant.
II、The applicant who accesses to the NTBT's records shall keep them fully intact, and shall not engage in any of the following behaviors:
(I)Adding annotations, altering, changing, removing, marking or damaging the content of the NTBT's records;
(II)Unpicking the bound records;
(III)Destroying or altering the content of the NTBT's records by other methods.
III、The NTBT's records being accessed shall not be taken outside the access service area, and shall be returned on the same day.