(Deleted)

The tax due, surcharges for belated filing, non-filing, or late payment, and interest owed by a taxpayer pursuant to provisions of this Act and tax which shall be levied at the time of merger, transfer, dissolution or nullification, and which has yet to be levied, or which shall be paid but the time for payment of which has not expired, shall all take precedence over ordinary debts.

In order to prevent tax evasion, maintain control of sources of tax revenue, and promote the use of uniform invoices, the Ministry of Finance shall prescribe uniform invoice reward regulations. Three percent of the annual business tax revenue shall be set aside to support payment of rewards.

The enforcement rules of this Act shall be prescribed by the Ministry of Finance and submitted to the Executive Yuan for approval and promulgation.

The effective date of the act shall be prescribed by the Executive Yuan. The only exceptions are Article 11 and 21, which were revised on 28 June, 1999 and came into force on 1 July, 1999, and the article amended on 26 May 2017 shall take force from the day of promulgation.