Tax Collection Act Article 18
Service of a document regarding the payment of tax(es) shall be executed by the tax authorities before the commencement date of payment of said tax(es) as stated in the document to be served.
中文原文 稅捐稽徵法第18條
繳納稅捐之文書，稅捐稽徵機關應於該文書所載開始繳納稅捐日期前送達。