Regulations for Allocation of Centrally-Funded Tax Revenues Article 14
For the Tax Revenues that is collectively allocated by the central government, the organization that levies the tax should submit to the designated account for the Tax Revenues on the day or the following day of its completion of the compilation and calculation. The compilation and calculation should be performed at least once every week.
中文原文 中央統籌分配稅款分配辦法第14條
稅課由中央統籌分配之款項，徵收機關應於彙整核算完成當日或次日解繳本稅款專戶；其彙整核算業務，每星期至少辦理一次。