Securities Transaction Tax Act Article 12
Taxpayers who receive a payment notice from the tax authority according to this Act for the payment of taxes, belated surcharge, non-reporting surcharge, or fines, shall pay the amount within ten (10) days after the date the payment notice is received.
中文原文 證券交易稅條例第12條
依本條例規定由稽徵機關填發繳款書通知繳納之稅款、滯納金、怠報金及罰鍰等，應由繳納人於繳款書送達後十日內繳納之。