In the Tai Ji Men case, taxes were weaponized as a tool of discrimination and persecution.
by Maryann Chuang*
*A paper presented at the session “Freedom of Religion Issues in Taiwan and the Tai Ji Men Case” of the CESNUR 2025 international conference, Cape Town, South Africa, November 19, 2025.
In the contemporary system of human rights law, freedom of religion or belief is a fundamental cornerstone of a democratic society. The Universal Declaration of Human Rights, the European Convention on Human Rights, and the International Covenant on Civil and Political Rights (ICCPR) all affirm the universal value of freedom of thought, conscience, and religion. These instruments safeguard not only individuals’ freedom to choose their religion or belief, but also the diverse ways of manifesting such freedom, thereby reflecting the significance of religion or belief to human dignity and cultural identity.
As a certified public accountant in Taiwan and a disciple (dizi) of Tai Ji Men, I have witnessed the unlawful taxation imposed on Tai Ji Men for nearly thirty years. Today, I will use this case to illustrate why a state must never infringe upon the freedom to manifest religion or belief through taxation.
According to Article 18 of the Universal Declaration of Human Rights, Article 18(1) of the International Covenant on Civil and Political Rights (ICCPR), and Article 9(1) of the European Convention on Human Rights (ECHR), everyone has the right to freedom of thought, conscience, and religion. This freedom is absolute and may not be restricted under any circumstances. It encompasses theistic, non-theistic, and atheistic beliefs, extending beyond traditional religions and necessitating a broad interpretation of the term.
The UN Human Rights Committee’s General Comment No. 22 further explains that the freedom to manifest one’s religion or belief—through worship, observance, practice, or teaching—is protected whether exercised individually or with others, publicly or privately. Any limitations must be lawful, necessary, and clearly prescribed by law.
Tai Ji Men is an ancient menpai (similar to school) of qigong, martial arts, and self-cultivation, passed down through generations via the master–disciple (Shifu–dizi) relationship. The Shifu-dizi inheritance in Tai Ji Men carries a profound meaning—the Shifu and his dizi are like a father and his children. The saying goes, “Once a master, a lifelong father.” The Shifu guides the dizi to strengthen their bodies, cultivate moral character, and purify their spirits, aiming to achieve the highest state of unity between heart and qi, harmony between heaven and man, and to find the true self and return to original purity.
The most important aspect of Tai Ji Men’s inheritance is the establishment of the Shifu–dizi bond, known as the discipleship ceremony (Bai Shi). In Chan Buddhism, the Second Patriarch Huike sought Bodhidharma with utmost sincerity. To prove his determination, he stood motionless in the snow all night and even severed his arm. Seeing his unwavering heart, Bodhidharma accepted him as a dizi and transmitted the Dharma lineage to him.
Likewise, in ancient Daoist writings, it is said that when the Yellow Emperor (Huangdi) grew old, he sought to cultivate the Dao and discover the meaning of life. He apprenticed under seventy-two Shifu, and only after becoming a dizi of Guang Chengzi did he attain enlightenment. According to legend, Huangdi knelt and bowed all the way up the mountain to find his Shifu. To test his dizi’s resolve, Guang Chengzi tied grasses along the path to obstruct him. Yet Huangdi overcame all hardships and finally found an enlightened Shifu and the great Dao.
Therefore, the “Bai Shi” represents the legitimate transmission of the actual teaching—it is not merely a formal ritual but a sacred process of spiritual inheritance, through which the Shifu and dizi’s hearts and minds are united, continuing the transmission of wisdom and virtue.
The Shifu–dizi relationship in Tai Ji Men is formed through destiny and connection. The Shifu accepts dizi based on whether they are sincere and devoted, striving to learn well and pursue goodness. In Tai Ji Men, each dizi’s journey of initiation is guided by a unique karmic connection with the Shifu. During my student years, I was weighed down by the pressures of family and academics. Though I appeared to be a good student, inwardly I was filled with depression, fear, and confusion, unable to find meaning or direction in life. Fortunately, I had the blessing of becoming a dizi of Dr. Hong Tao-Tze, through which I discovered the purpose and value of my life.
I remember at the moment of “Bai Shi,” Shifu said to each dizi, “I have already given my heart to you.” At that instant, I felt inner peace and joy. It was as if Shifu had built for each dizi a “spiritual self-cultivation chamber” within the heart.
This reminds me of the story of Master Huike mentioned previously. Bodhidharma asked, “You severed your arm to seek the Dharma—what Dharma do you seek?” Huike replied, “My heart is troubled; I ask the Master to bring me peace.” Bodhidharma said, “Bring me your heart, and I will calm it for you.” Huike responded, “I cannot find that troubled heart.” Bodhidharma then said, “I have already calmed your heart.” At that moment, Huike was enlightened. The transmission from heart to heart between Shifu and dizi—this is the true meaning of “Bai Shi.”
After entering Tai Ji Men and beginning my qigong practice, under the guidance of my Shifu, I engaged in daily qigong training and quiet self-reflection. Through this process, I gradually realized that the root of my long-standing suffering lay in my own greed—a constant desire to achieve results beyond my capabilities. The more I sought to gain, the more I lost. Over time, I lost myself, my confidence, my courage, and my kindness.
My Shifu taught through both words and example. Seeing how he devoted all his energy, time, and financial resources to promoting love and peace, without seeking any personal gain and with the sole intention of bringing peace to the world, deeply moved my conscience. I came to understand that life can hold different meanings and values.
Thus, I resolved to change myself—to learn to let go of ego, to care for and empathize with others, to take joy in sharing and helping my colleagues grow professionally. I also gladly spent my own time and money to follow my Shifu in promoting love and peace both in Taiwan and abroad. Through practicing and cultivating in Tai Ji Men, my life has become happier and more fulfilling, and I continue to grow into a better person.
In the past, I placed great importance on material wealth. However, after joining Tai Ji Men, practicing qigong, and embarking on the path of self-cultivation, I came to understand the wisdom that “in the pursuit of learning, one gains daily; in the cultivation of the Dao, one decreases daily.” As my desires gradually subsided, I realized that wealth attains true value only when it is used for meaningful purposes. Through this realization, I experienced a profound sense of inner freedom.
I am deeply grateful to my Shifu for accepting me as a dizi, guiding me on the path of spiritual cultivation, and uplifting my life to a higher dimension. I also wholeheartedly resonate with my Shifu’s mission to promote physical, mental, and spiritual well-being and to advance love and peace throughout the world. Therefore, within my means, I voluntarily and periodically present a gift of respect to Shifu as an expression of my gratitude.
To me, the gift is a sincere and joyful offering—an expression of my genuine respect and heartfelt appreciation. It signifies my willingness to walk alongside my Shifu in doing good deeds and helping others, spreading love and goodness to more people.
Tai Ji Men, as an ancient menpai of qigong, martial arts, and self-cultivation, which falls within the category of religious or belief-based groups protected under Article 18 of the ICCPR. Once one understands the true meaning of “Bai Shi” and the Shifu–dizi inheritance, it becomes clear that the gift of respect to Shifu is an external expression of the dizi’s sincerity and gratitude toward Shifu. It is a voluntary, non-reciprocal gift, not a payment in exchange for services. It reflects the traditional value of respecting Shifu and honoring the Dao and constitutes an individual’s way of manifesting their freedom of religion or belief, as protected under Article 18 of the ICCPR.
However, Taiwan’s tax authorities have ignored the fact that the dizi’s gifts of respect to Shifu are legitimate gifts under the Civil Code of Taiwan, and that, in accordance with the Income Tax Act, such gifts constitute non-taxable income to Shifu as the recipient. Instead, the authorities unlawfully and erroneously classified Tai Ji Men as a “cram school,” redefined the dizi’s gifts as tuition fees, and imposed taxation and heavy penalties. The administrative enforcement agency even carried out compulsory enforcement. It auctioned off Tai Ji Men’s sacred cultivation land, which constitutes a fundamental distortion and destruction of the ancient cultural heritage of Shifu-dizi inheritance. These actions not only violate Taiwan’s existing laws but also seriously infringe upon the freedom of religion or belief guaranteed under the ICCPR. The taxation measures, lacking any explicit legal basis, constitute unlawful interference in the manifestation of freedom of religion or belief.
Since the Act to Implement the ICCPR and ICESCR came into effect in Taiwan in 2009, the human rights protections enshrined in the two Covenants have the force of domestic law, and government authorities must refer to the interpretations of the UN Human Rights Committee. All levels of government are obligated to act in accordance with the Covenants’ provisions on human rights protection and to avoid infringing upon such rights.
Under Article 2 of the ICCPR, governments are required to take necessary measures to ensure effective remedies for any violations of the rights and freedoms recognized in the Covenant. Therefore, Taiwan’s government and tax authorities should fulfill their legal duties by revoking the unlawful tax bills, rectifying the injustice, restoring the innocence and reputation of Tai Ji Men, and returning the unlawfully auctioned land to genuinely uphold the protection of freedom of religion or belief guaranteed under international human rights conventions.
Maryann Chuang is a Certified Public Accountant in Taiwan. She works as a senior manager at an international financial institution and serves as a volunteer of the Tax and Legal Reform League.
