Organization and Functions

According to the Organization Law of the TTC promulgated by the Executive Yuan, the Chairperson of the TTC is the Minister of Finance, and the Vice Chairperson is a Deputy Minister appointed by the Minister. The Committee has nineteen to twenty-five members. They are the Deputy Minister of Finance; Deputy Minister of Economic Affairs; Deputy Director-General of the Directorate-General of Budget, Accounting and Statistics, Executive Yuan; Vice Chairperson of the Council for Economic Planning and Development, Executive Yuan; Director-General of the Taxation Agency, MOF; Director-General of the Department of Customs Administration, MOF; Director of the Bureau of Finance, Taipei City Government; Director of the Bureau of Finance, Kaohsiung City Government; and Executive Secretary of the TTC. The other nine to fifteen members are experts in economics, public finance and taxation, law, and accounting. The service period of those experts is two years, when the period is expired, they can be invited to continue as members.

Under the Committee, there are four sections: The First Section is in charge of the overall planning of general affairs and the handling of administrative affairs; The Second Section is in charge of the research and planning of direct taxes; The Third Section is in charge of the research and planning of indirect taxes; The Fourth Section is responsible for the research, review, arrangement, and compilation of tax ordinances. In addition, following the decision of the First National Taxation Convention, The Mainland Taxation Research Task Force was established in June 1992 and is in charge of the research into taxation on Mainland China and the drafting of relevant affairs.

Organization and Functions