Tax Collection Act Article 2
The term "taxes" as used under this Act shall refer to all the taxes leviable by the state government, special municipality, county (city) and rural (urban township and township-level city) governments, exclusive of customs duties.
中文原文 稅捐稽徵法第2條
本法所稱稅捐，指一切法定之國、直轄市、縣（市）及鄉（鎮、市）稅捐。
但不包括關稅。
但不包括關稅。