Futures Transaction Tax Act Article 7
The futures transaction tax is a national tax, which will be collected by the competent tax assessing authorities under the Ministry of Finance.
中文原文 期貨交易稅條例第7條
期貨交易稅為國稅，由財政部主管稅捐稽徵機關稽徵之。
English translation for reference only; the Chinese text prevails. Not legal advice.