Enforcement Rules of the Tax Collection Act Article 4
The provisions in connection with the priority for assessment and collection of land value incremental tax, land value tax, house tax and business tax levied on goods by the auction of a court or local branch of the Administrative Enforcement Agency, Ministry of Justice as set out in Paragraph 2, Article 6 of the Act shall be applicable only to the land value incremental tax, land value tax, house tax and business tax levied on such specific parcels of land, building and goods.
中文原文 稅捐稽徵法施行細則第4條
本法第六條第二項土地增值稅、地價稅、房屋稅之徵收及法院、法務部行政執行署所屬行政執行分署執行拍賣或變賣貨物應課徵之營業稅優先受償規定，以該土地、建築物及貨物所應課徵之土地增值稅、地價稅、房屋稅、營業稅為限。