In Taiwan, dealing with legal substantive relationships between the administrative body and persons used to be more emphasized for a long term in administrative laws and administrative practices. Discussion about the collaboration duty of the party concerned in the administrative procedure is the expression of underlining the real meaning of it in the administrative procedure. 'The collaboration duty in tax collection procedure'comes the initiation to explore 'the collaboration duty of the party concerned in the administrative procedure' in our country; therefore, the study would like to start from that in the tax collection process and examine the general inspiration which it can provide. Whether the collaboration duty of the party concerned has the similar content in procedural laws of other administrative realm is subsequently observed. The Study will also include the legal effect of violating the collaboration duty of the party concerned in Administrative Procedural Act and the particular legal meaing of "the collaboration of the party concerned" in the so-called 'cooperative administrative procedure'.