Taxation has long been regarded as a duty of the people, yet corresponding measures to safeguard taxpayers’ rights were insufficient. In order to ensure the protection of taxpayers’ rights, achieve tax equity, and uphold due process, the Legislative Yuan passed the Taxpayer Rights Protection Act on the third reading on December 9, 2016. The Act was promulgated by the President on December 28, 2016. The Act contains a total of 23 articles and entered into force one year after promulgation, on December 28, 2017.