The Regulations Governing the Implementation of the Imposition of Countervailing and Anti-Dumping Duties Article 4
The countervailing duty and anti-dumping duty shall be paid by the duty-payer as prescribed in Article 6 of the Act.
中文原文 平衡稅及反傾銷稅課徵實施辦法第4條
平衡稅及反傾銷稅，由本法第六條所定之納稅義務人負責繳納。