Tobacco and Alcohol Tax Act Article 13
Any additional tax payable and surcharges for delinquent reporting or non-reporting as provided in this Act shall be made known to the taxpayer by the competent tax authority through a payment notice demanding payment to the government treasury within 15 days following receipt of the notice.
中文原文 菸酒稅法第13條
本法規定應補徵之稅款及應加徵之滯報金、怠報金，應由主管稽徵機關填發繳款書，通知納稅義務人於繳款書送達之次日起十五日內向公庫繳納。