The Specifically Selected Goods and Services Tax Act Article 19
The competent tax authority shall issue a payment notice for the payment of any tax amounts assessed by it in accordance with this Act, and the taxpayer shall pay the tax to the government treasury within 15 days from the day following the day the payment notice is served.
中文原文 特種貨物及勞務稅條例第19條
依本條例規定核定補徵之稅款，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十五日內向公庫繳納之。