Tax Collection Act Article 13
During the process of liquidation upon the dissolution of a juristic person, a partnership or a non-juristic person organization, the liquidator shall, prior to the distribution of residual assets, pay in full the outstanding taxes in the order of payment as specified under the applicable acts.In the event where the liquidator acts contrary to the provisions of the preceding Paragraph, the liquidator shall pay the outstanding taxes.
中文原文 稅捐稽徵法第13條
法人、合夥或非法人團體解散清算時，清算人於分配賸餘財產前，應依法按稅捐受清償之順序，繳清稅捐。
清算人違反前項規定者，應就未清繳之稅捐負繳納義務。
清算人違反前項規定者，應就未清繳之稅捐負繳納義務。