Temporary Act on the Allocation of Fines Article 2
Where a forfeited property is taxable, the amount of the taxes owing on the selling price shall be withheld in the first instance.
中文原文 財務罰鍰處理暫行條例第2條
凡沒收、沒入之財物依法應行納稅者，就其變價款內儘先扣繳稅款。
English translation for reference only; the Chinese text prevails. Not legal advice.