Securities Transaction Tax Act Article 4
The securities transaction tax collecting agent as provided in this Act shall be as follows:1.In the case where securities are sold by securities underwriters, the underwriters handling such transactions will be the collecting agent.2.If the securities may be sold by securities brokers approved by the competent authority to engage in securities trading in stock exchanges on behalf of customers, the securities broker will be the collecting agent.3.If the securities are transferred directly by the holder to the transferee, the securities transferee shall be the collecting agent. If securities are auctioned by the court, the securities transferee shall be the auction winner.The securities transferee in the preceding paragraph cannot apply to change the collecting agent of the trade if the transferee has collected the tax in accordance the relevant provisions and paid the tax.
中文原文 證券交易稅條例第4條
本條例所定證券交易稅代徵人如下：
一、有價證券如係經由證券承銷商出賣其所承銷之有價證券者，其代徵人為證券承銷商。
二、有價證券如係經由證券經紀商受客戶委託出賣者，其代徵人為證券經紀商。
三、有價證券如係由持有人直接出讓與受讓人者，其代徵人為受讓證券人；經法院拍賣者，以拍定人為受讓證券人。
前項第三款之受讓證券人依法代徵並繳納稅款後，不得申請變更代徵人。
一、有價證券如係經由證券承銷商出賣其所承銷之有價證券者，其代徵人為證券承銷商。
二、有價證券如係經由證券經紀商受客戶委託出賣者，其代徵人為證券經紀商。
三、有價證券如係由持有人直接出讓與受讓人者，其代徵人為受讓證券人；經法院拍賣者，以拍定人為受讓證券人。
前項第三款之受讓證券人依法代徵並繳納稅款後，不得申請變更代徵人。