Commodity Tax Act Article 26
In the case the competent tax authority adjusts the taxable value in accordance with Article 17, he shall calculate and collect the tax payable for the different between the assessed and reported taxable values.
中文原文 貨物稅條例第26條
主管稽徵機關依第十七條規定調整完稅價格者，應就其差額，計算核定應納稅額補徵之。