Tax Collection Act Article 50
Except the provisions of Article 41 hereof, the provisions of this Act related to taxpayers shall be applicable, mutatis mutandis, to tax withholders, tax collection agents, tax payment agents and other persons who are required to pay taxes under this Act.
中文原文 稅捐稽徵法第50條
本法對於納稅義務人之規定，除第四十一條規定外，於扣繳義務人、代徵人、代繳人及其他依本法負繳納稅捐義務之人準用之。