Enforcement Rules of the Tax Collection Act Article 14
In the event that a re-check application is filed by a taxpayer who has not paid in full the taxes payable, the tax collection authority shall, when issuing the notice of re-check decision to said taxpayer, also issue a Tax Payment Slip for the amount of tax payable determined, including interest accruable thereon, in accordance with the provisions set out in the last part of Paragraph 3, Article 38 of the Act to the taxpayer for payment.
中文原文 稅捐稽徵法施行細則第14條
納稅義務人未繳納稅款而申請復查，稅捐稽徵機關於復查決定通知納稅義務人時，應就復查決定之應納稅額，依本法第三十八條第三項後段規定加計利息填發繳款書，一併通知納稅義務人繳納。