Value-added and Non-value-added Business Tax Act Article 57
The tax due, surcharges for delinquent reporting, non-reporting, and belated payment, and interest owed by a taxpayer pursuant to provisions of this Act and tax which shall be levied at the time of merger, transfer, dissolution or nullification, and which has yet to be levied, or which shall be paid but the time for payment of which has not expired, shall all take precedence over ordinary debts.
中文原文 加值型及非加值型營業稅法第57條
納稅義務人欠繳本法規定之稅款、滯報金、怠報金、滯納金、利息及合併、轉讓、解散或廢止時依法應徵而尚未開徵或在納稅期限屆滿前應納之稅款，均應較普通債權優先受償。