Tax Collection Act Article 8
Taxes arising from the reorganization of a company shall be deemed the debts incurred during the reorganization of the company and shall be paid in full subject to the provisions set forth under the Company Act.
中文原文 稅捐稽徵法第8條
公司重整中所發生之稅捐，為公司重整債務，依公司法之規定清償之。