Act Governing the Allocation of Government Revenues and Expenditures Article 6

Tax levies are divided into national, special municipality, and county (or county-level city) taxes.

中文原文財政收支劃分法第6條

稅課劃分為國稅、直轄市及縣（市）稅。

English translation for reference only; the Chinese text prevails. Not legal advice.