Regulations Governing the Offsetting or Refund of Duties and Taxes on Raw Materials for Export Products Article 32
In the case where a factory or firm approved for offsetting or refund of Customs duty and commodity tax has any outstanding taxes, fines and delinquent fees, such outstanding taxes, fines and delinquent fees shall be deducted from the refunded tax.
中文原文 外銷品沖退原料稅辦法第32條
外銷品沖退關稅及貨物稅案件，如退稅廠商或原料退稅之進口商有應補繳之稅款、罰鍰及應收之滯納金等，應於核退稅款內扣繳。