Tax Collection Act Article 3
Collection of taxes shall be effected by the competent tax authorities of the governments at various levels and, when necessary, may be entrusted to tax collection agents in accordance with the regulations to be prescribed by the Executive Yuan.
中文原文 稅捐稽徵法第3條
稅捐由各級政府主管稅捐稽徵機關稽徵之，必要時得委託代徵；其辦法由行政院定之。