Tax Collection Act Article 9
The statutory duty of a taxpayer shall be performed during the office hours of the tax authorities concerned, except for the duty of payment of taxes which shall be performed during the office hours of the acting tax collecting institution concerned.
中文原文 稅捐稽徵法第9條
納稅義務人應為之行為，應於稅捐稽徵機關之辦公時間內為之。
但繳納稅捐，應於代收稅款機構之營業時間內為之。
但繳納稅捐，應於代收稅款機構之營業時間內為之。