Government Treasury Act Article 10
The tax revenue collected by the commissioned bank, agent institution, and tax collection institution of government treasury at each level respectively shall be paid to the concerned government treasury account pursuant to the prescribed period. The MOF shall stipulate regulations on such payment.
中文原文 公庫法第10條
各級公庫之代理銀行、代辦機構及代收稅款機構所收各項稅款收入，應依限解繳各該公庫存款戶；其解繳作業辦法，由財政部定之。