Commodity Tax Act Article 24
Any tax payable, surcharge for delinquent reporting and non-reporting as provided in this act shall be made known to the taxpayer by the competent tax authority through a demand notice requiring payment to the government treasury by the taxpayer within fifteen days after receipt of the notice.
中文原文 貨物稅條例第24條
本條例規定應補徵之稅款及應加徵之滯報金、怠報金，應由主管稽徵機關填發繳款書，通知納稅義務人於繳款書送達之次日起十五日內向公庫繳納。