Tax Collection Act Article 7
After formation of a bankruptcy estate, any tax payable thereon shall be deemed an expense of the bankruptcy estate and shall be paid in full by the trustee in bankruptcy, subject to the provisions set forth under the Bankruptcy Act.
中文原文 稅捐稽徵法第7條
破產財團成立後，其應納稅捐為財團費用，由破產管理人依破產法之規定清償之。