Securities Transaction Tax Act Article 11
A collecting agent or a securities dealer who fails to surrender the securities transaction tax collected within the time limit as stipulated in Paragraphs 1 and 3, Article 3 shall be subject to a belated surcharge.
中文原文 證券交易稅條例第11條
代徵人或證券自營商未依照第三條第一項、第三項規定期限繳納稅款者，應加徵滯納金。