Value-added and Non-value-added Business Tax Act Article 42
Tax which is to be paid by the taxpayer of his own accord under this Act shall be paid to the government treasury and accompanied by a tax payment slip prepared by the taxpayer.In accordance with the provisions of this Act, the competent tax authority shall issue a payment notice for payment of assessed business tax, back collection, and surcharges for delinquent reporting and non-reporting. The taxpayer shall pay to the government treasury within 10 days starting from the day following the day the payment notice is received by the taxpayer.In the event that the payment notice is lost, the taxpayer shall apply to the competent tax authority for re-issuance of such notice. The competent tax authority shall re-issue the notice on the next day following the day of receipt of the application. However, the time limit for tax payment shall still commence from the day following the receipt of the first notice, as provided for in the preceding paragraph.
中文原文 加值型及非加值型營業稅法第42條
依本法規定，由納稅義務人自行繳納之稅款，應由納稅義務人填具繳款書向公庫繳納之。
依本法規定，由主管稽徵機關發單課徵或補徵之稅款及加徵之滯報金、怠報金，應由主管稽徵機關填發繳款書通知繳納，納稅義務人，應於繳款書送達之次日起，十日內向公庫繳納之。
納稅義務人，遺失前項繳款書，應向主管稽徵機關申請補發，主管稽徵機關，應於接到申請之次日補發之。
但繳納期限仍依前項規定，自第一次繳款書送達之次日起計算。
依本法規定，由主管稽徵機關發單課徵或補徵之稅款及加徵之滯報金、怠報金，應由主管稽徵機關填發繳款書通知繳納，納稅義務人，應於繳款書送達之次日起，十日內向公庫繳納之。
納稅義務人，遺失前項繳款書，應向主管稽徵機關申請補發，主管稽徵機關，應於接到申請之次日補發之。
但繳納期限仍依前項規定，自第一次繳款書送達之次日起計算。