The major amendments to the Tax Collection Act respectively promulgated on June 4 and June 18, 2014 include: (1) Limitation on the scope of tax-investigation-related information and improvement of protection of such information: The information that the tax authority is authorized to access during a tax investigation is changed from “all relevant documents” to “all accounting books, documentary and other relevant documents”. In addition, an administrative fine from NTD 100,000 to 500,000 is applicable if the tax-investigation-related information is illegally disclosed; and (2) Return of tax incentive when there is a material non-compliance with the law: When a taxpayer who is subject to tax incentives materially violates the laws related to environmental protection, labor or food safety and sanitation, the central competent authority in charge of tax incentives should notify the Ministry of Finance to cease the tax incentives, and require such taxpayer to return the tax incentives applicable during the period when such non-compliance occurred.