The regional e-Tax Portal fails to grasp the transaction data of food delivery platforms, and NAO has urged improvements. A follow-up shows that the regional e-Tax Portal has guided business operators in applying for tax registration. It has also considered using electronic invoice information and AI technology to build smart selection project modules.

In response to emerging online sales models, the Ministry of Finance has mandated that when goods or services sold by individuals through the Internet reach the threshold, they should apply for taxation registration and report business tax. Due to the hidden nature of online transactions, the National Tax Administration was unable to grasp the sales situation of business operators on delivery platforms. NAO has urged improvements. The National Tax Administration has guided business entities to apply for taxation registration and has considered using electronic invoice information to introduce AI technology to build smart case selection modules to enhance taxation data collection.

The health food production standards have not been revised for over 20 Years, making it difficult to ensure the product quality of healthy food. NAO has urged improvements, and the Ministry of Health and Welfare has formulated operating new standards

The Ministry of Health and Welfare formulated the "Good Manufacturing Practice for Health Food Factories" to regulate the hygiene management standards of health food factories. However, NAO found that this regulation had not been revised for over 20 years. The existing standards were outdated and did not align with international manufacturing practices, making it difficult to ensure the quality of healthy foods on the market. Following this finding, The Ministry of Health and Welfare has announced that starting in 2025, the "Good Manufacturing Practice for Health Food Manufacturing Standards" will be implemented, and the previous regulations will be abolished, aiming to improve the health food management system and ensure the food safety of people.

Some Apps developed by agencies affiliated with the Executive Yuan failed Cybersecurity Testing. NAO has urged improvements, and improvement measures have been proposed.

To ensure that mobile applications software (Apps) developed by various agencies comply with cybersecurity standards, the Executive Yuan promoted a cybersecurity testing process for Apps. However, NAO that out of 163 Apps provided for the public to download and use, 21 of which failed to pass the security standards Security inspections and failure to implement management examinations can easily lead to information security risks. Following this finding, NAO has urged the Executive Yuan to address the issue and has proposed improvement measures to enhance the overall security of government Apps.

The National Audit Office (NAO) released its 2023 Audit Report on the Government’s Promotion of National Sustainable Development, highlighting the government's efforts to implement the United Nations' 2030 Agenda for Sustainable Development and its Sustainable Development Goals (SDGs). These goals, adopted in 2015, include 17 core objectives and 169 specific targets aimed at ensuring no one is left behind.

In line with international commitments, including the INTOSAI's Abu Dhabi Declaration (2016), the NAO has strengthened its oversight of the government's role in promoting sustainable development. Since 2010, the NAO has included specific audits on environmental protection and SDG-related governance issues in its Central Government Final Accounts Audit Reports.

The 2023 audit report, published in late September, examines the government's progress on SDGs, government auditing related to sustainability, and key findings from the audit. Among the 649 significant audit observations in the 2023 reports, 577 (88.91%) were linked to Taiwan's 18 core sustainable development goals.

Looking ahead, the NAO plans to continue enhancing its focus on auditing sustainability issues, contributing to better governance, and fulfilling its mission of providing high-quality audit services to support national sustainable development.