The Contradiction and Reconciliation of Bank's Duty of Confidentiality and Tax Investigation - Reflections from Right of Information Privacy -

• Main Authors: Hwang, Tien-Wei, 黃天偉
• Other Authors: Chen, Chung-Lin
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/k5y2sj

碩士 === 國立清華大學 === 科技法律研究所 === 106 === 　　Tax collection authorities request banks to provide related information of its customers, which is based on Paragraph 1 of Article 30 in Tax Collection Act, Paragraph 2 of Article 48 in the Banking Act of the Republic of China, and the existing practice of Ministry of Finance and Financial Supervisory Commission. Nevertheless, the existing practice isn’t based on laws or regulations expressly authorized by laws, so it fails to comply with Taxpayer Rights Protection Act and the Principle of Taxation by Law. 　　To maintain taxpayers’ right of information privacy, this essay attempts to follow the framework of the indirect collection in Personal Information Protection Act, and reconcile tax investigation and bank's duty of confidentiality. Nonetheless, this essay doesn’t prefer to a general prohibition on requesting banks to provide related information of its customers. 　　In Chapter 2, this essay discusses the protected scopes of the right of information privacy, and its role in the constitutional values of tax investigation and bank's duty of confidentiality. Through the framework of the indirect collection in Personal Information Protection Act, this essay separately examines the existing interaction model of bank's duty of confidentiality and tax investigation in Chapter 3 and Chapter 4.