Futures Transaction Tax Act Article 6
A collecting agent that fails to surrender the transaction tax collected within the time limit specified in Paragraph 1 of Article 3 herein shall be subject to an overdue charge.
中文原文 期貨交易稅條例第6條
代徵人逾第三條第一項規定期限繳納代徵稅款者，應予加徵滯納金。