When the Mainland was still under ROC rule, internal revenues were handled by three units under the Ministry of Finance: the Department of National Taxation, the Department of Agricultural Land and Food Tax, and the Local Financial Bureau. In 1949, the government moved to Taiwan. In May 1950, the Executive Yuan undertook a project to streamline central government. The above-mentioned organizations were merged to form one agency. This was the origin of the Taxation Agency.
By 1970, the workload of the Agency had become heavier and more laborious due to rapidly developing industry and commerce. To meet the changing requirements, the Taxation Agency was further reorganized and local finance was designated to the Treasury Agency. Since then, the Taxation Agency has been in charge of taxation matters only. In September 1976, the Executive Yuan passed the ‘Regulations for the Organizational Structure of Evaluation Committees for Commodity Tax”, according to Article 11 of the “Statute for Commodity Tax”. A committee was then established to take charge of matters regarding the evaluation of taxable values for the Commodity Tax, and the Director General of the Taxation Agency became leader of this committee.
In February 1981, the “Law Governing the Organizational Structure of the Ministry of Finance” was promulgated and the “Statute Governing the Organizational Structure of the Taxation Agency” was enacted. The Taxation Agency was formally established and became one of the statutory subordinating organizations of the Ministry of Finance. In addition to the original task, an increased workload of tax auditing and anti-corruption matters was imposed on the Agency.
On February 3, 2012, in accordance with the government reform and innovation, the “Organic Act of the Taxation Administration” was enacted and promulgated, and became effective on January 1,2013. The new organizational structure is the third level organization of the Basic Code Governing Central Administrative Agencies Organizations. The original Evaluation Committee for Commodity Tax and the Central Region Office of the Ministry of Finance was included separately in the related unit of the organization.