Tax Collection Act Article 6
Collection of taxes shall have priority over general claims by creditors.Collection of land value increment tax, land value tax, house tax, and business tax levied on goods by the auction of a court or local branch of the Administrative Enforcement Agency, Ministry of Justice (hereinafter referred to as the branch of the Administrative Enforcement Agency) shall have priority over all other claims and mortgages.With regard to land, house, and goods sold at an auction or accepted by creditor(s) upon the court or the branch of the Administrative Enforcement Agency ruling, the executing court or Administrative Enforcement Agency shall, within five (5) days after the completion of said auction or acceptance process, notify the local competent tax authorities of the auction or acceptance price for it to assess land value increment tax, land value tax, house tax, and business tax, accordingly. The land value increment tax, land value tax, house tax, and business tax so assessed shall be withheld by the court or the branch of the Administrative Enforcement Agency.
中文原文 稅捐稽徵法第6條
稅捐之徵收，優先於普通債權。
土地增值稅、地價稅、房屋稅之徵收及法院、法務部行政執行署所屬行政執行分署（以下簡稱行政執行分署）執行拍賣或變賣貨物應課徵之營業稅，優先於一切債權及抵押權。
經法院、行政執行分署執行拍賣或交債權人承受之土地、房屋及貨物，法院或行政執行分署應於拍定或承受五日內，將拍定或承受價額通知當地主管稅捐稽徵機關，依法核課土地增值稅、地價稅、房屋稅及營業稅，並由法院或行政執行分署代為扣繳。
土地增值稅、地價稅、房屋稅之徵收及法院、法務部行政執行署所屬行政執行分署（以下簡稱行政執行分署）執行拍賣或變賣貨物應課徵之營業稅，優先於一切債權及抵押權。
經法院、行政執行分署執行拍賣或交債權人承受之土地、房屋及貨物，法院或行政執行分署應於拍定或承受五日內，將拍定或承受價額通知當地主管稅捐稽徵機關，依法核課土地增值稅、地價稅、房屋稅及營業稅，並由法院或行政執行分署代為扣繳。