Income Tax Act Article 98
Self-payment of tax by a taxpayer and payment of tax withheld by a tax withholder as provided in this Act shall each be made with a tax payment slip completed by the payer.Payment of tax against a demand notice issued by the tax authority as provided in this Act shall be made by the taxpayer within ten days from the date of receipt of the demand notice.
中文原文 所得稅法第98條
依本法規定由納稅義務人自行繳納之稅款及扣繳義務人扣繳之稅款，應由繳款人填用繳款書繳納之。
依本法規定由稽徵機關填發繳款書通知繳納之稅款，納稅義務人應於繳款書送達後十日內繳納之。
依本法規定由稽徵機關填發繳款書通知繳納之稅款，納稅義務人應於繳款書送達後十日內繳納之。