The Specifically Selected Goods and Services Tax Act Article 24
The specifically selected goods and services tax is a national tax, and is to be collected by the competent tax authority under the MOF.The revenue from the tax referred to in the preceding paragraph is to be used for social welfare, in accordance with budgetary procedures. Regulations for distribution and use of the tax shall be prescribed by the central competent authority and the competent authority for social welfare.
中文原文 特種貨物及勞務稅條例第24條
特種貨物及勞務稅為國稅，由財政部主管稽徵機關稽徵之。
前項稅課收入，循預算程序用於社會福利支出；其分配及運用辦法，由中央主管機關及社會福利主管機關定之。
前項稅課收入，循預算程序用於社會福利支出；其分配及運用辦法，由中央主管機關及社會福利主管機關定之。