Enforcement Rules of the Tax Collection Act Article 2
The term "taxes" as used in the Act shall mean surcharge on taxes or taxes collected as a substitute agent in accordance with law.
中文原文 稅捐稽徵法施行細則第2條
本法所定稅捐，包括各稅依法附徵或代徵之捐。
English translation for reference only; the Chinese text prevails. Not legal advice.