Considering that the protection of taxpayer rights has become a common basic principle and legislative trend among legally advanced countries, the current Tax Collection legislated Special Chapter and specification content has neither met the actual needs nor social expectations. In order to implement the protection of taxpayer rights, maintain people's right to a basic living, achieve fair taxation, strictly comply with due process of law, and be in line with the international legislative trend, the Legislature enacted the Taxpayer Rights Protection Act in 2016, which was enforced on December 28, 2017.

Amendments to Articles 4, 6, and 20 of the "Taxpayer Rights Protection Act" were promulgated on May 28, 2025, to ensure the protection of taxpayers' rights and to enhance the objectivity and neutrality of taxpayer ombudsmen in the performance of their duties.  The amendments stipulate that the expenses to meet the basic needs of living must be reviewed annually, that public hearings must be held before tax incentive bills are submitted to the Legislative Yuan for deliberation, and that external experts and scholars may serve as taxpayer ombudsmen. These amendments will take effect on May 28, 2026.