Tax Collection Act Article 11-1
The term "equivalent collateral" as used under this Act shall refer to any of the following properties furnished as collateral having a value equivalent to the amount of tax secured:1.Gold (at a 10% discount); any exchangeable foreign currency as approved by the Central Bank of the Republic of China (Taiwan) and the exchange listed securities or the OTC listed securities (at a 20% discount);2.Government bonds allowed to be furnished as collateral (at full face value thereof);3.Certificate of deposit (at the principal of the deposit);4.Land that is easy for sale, free from any dispute over proprietary rights, and can be paid off in full, or houses that have been registered for ownership; or5.Any other property approved by the MOF which is easy for sale and custody and free from any dispute over proprietary rights.The regulations governing valuation of the collaterals in Subparagraph 1, 4 and 5 of the preceding paragraph, the identification of equivalent guarantee and other related matters shall be prescribed by the MOF.
中文原文 稅捐稽徵法第11-1條
本法所稱相當擔保，係指相當於擔保稅款之下列擔保品：
一、黃金，按九折計算，經中央銀行掛牌之外幣、上市或上櫃之有價證券，按八折計算。
二、政府發行經規定可十足提供公務擔保之公債，按面額計值。
三、銀行存款單摺，按存款本金額計值。
四、易於變價、無產權糾紛且能足額清償之土地或已辦妥建物所有權登記之房屋。
五、其他經財政部核准，易於變價及保管，且無產權糾紛之財產。
前項第一款、第四款與第五款擔保品之計值、相當於擔保稅款之認定及其他相關事項之辦法，由財政部定之。
一、黃金，按九折計算，經中央銀行掛牌之外幣、上市或上櫃之有價證券，按八折計算。
二、政府發行經規定可十足提供公務擔保之公債，按面額計值。
三、銀行存款單摺，按存款本金額計值。
四、易於變價、無產權糾紛且能足額清償之土地或已辦妥建物所有權登記之房屋。
五、其他經財政部核准，易於變價及保管，且無產權糾紛之財產。
前項第一款、第四款與第五款擔保品之計值、相當於擔保稅款之認定及其他相關事項之辦法，由財政部定之。