Statute for Collection of Community Development Fees by Construction Project Article 13
For community development fees imposed upon lands and the improvements thereon, the relevant tax bureau shall be the fee collection agency; for those imposed upon vehicles and vessels, the relevant competent transportation authority shall be the fee collection agency.
中文原文 工程受益費徵收條例第13條
工程受益費之徵收，以土地及其改良物為徵收標的者，以稅捐稽徵機關為經徵機關；以車輛或船舶為徵收標的者，以交通管理機關為經徵機關。