Tax Collection Act Article 12
For a jointly-owned property, the manager thereof shall be the taxpayer. In the event where no manager is appointed to a jointly-owned property, each of the co-owners thereof shall pay the taxes for his/her own portion of such jointly-owned property he/she owns respectively. If the property is collectively owned by a joint ownership, all the collective joint-owners shall be collectively regarded as the taxpayer.
中文原文 稅捐稽徵法第12條
共有財產，由管理人負納稅義務；未設管理人者，共有人各按其應有部分負納稅義務，其為公同共有時，以全體公同共有人為納稅義務人。