Tax Collection Act Article 15
Where a profit-seeking enterprise ceases to exist after a merger, the surviving or newly incorporated profit-seeking enterprise shall pay in full the taxes originally payable by the dissolved enterprise prior to the merger.
中文原文 稅捐稽徵法第15條
營利事業因合併而消滅時，其在合併前之應納稅捐，應由合併後存續或另立之營利事業負繳納之義務。