Article 9-1
If a collecting agent fails to fulfill its obligation to collect transaction tax or under-collects the tax in violation of Paragraph 1, Article 3, the local tax authority may order said agent to pay any back taxes and impose a fine equal to 1 to 10 times the amount of uncollected tax.

Article 9-2
If a securities dealer fails to pay the tax payable, or the voluntary payment of tax falls short or has been under-reported, the securities dealer is required to make supplemental payment thereof and shall be subject to a fine equal to 1 to 10 times the amount of tax evaded.

Article 3
Transaction tax shall be collected by the collecting agent on the date of transaction according to the tax rate specified in Article 2 and paid to the national treasury on the following day along with a filled payment slip.
The collecting agent shall give the securities seller a receipt for the transaction tax collected. The receipt can be in the form of a monthly account reconciliation statement when the tax collecting agent is a securities underwriter.
Transaction tax shall be paid to the national treasury by the securities dealer who sells its own securities on the following day along with a completed payment slip. The provisions as provided in Paragraph 1 herein do not apply.
The collecting agent and the securities dealer specified in the former paragraph shall produce a list daily, which documents the names and addresses of sellers of securities, name, quantity, unit price and total price of securities sold, and tax, and file the same with the local tax authority on the following day.

Article 4
The 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 transferee shall be the collecting agent. If securities are auctioned by the court, the transferee of the securities shall be the auction winner.
The 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.

Article 5
The local tax authority may inspect the books of the collecting agents and the securities dealers and volume and prices of transactions at any time, and, if deemed necessary, conduct investigation of any related organization, public and private, or individuals, or ask them to provide relevant documents for inspection, and such organizations or individuals may not evade, interfere with or refuse the request.

Article 9
A collecting agent or a securities dealer who fails to file the securities transaction list or files a fraudulent list to the local tax authority in violation of Paragraph 4, Article 3 shall be subject to a non-filing surcharge of NT$1,500 to NT$3,000.

Article 11
A collecting agent or a securities dealer who fails to surrender the transaction tax collected within the time limit as stipulated in Paragraph 1 and 3, Article 3 shall be subject to a delinquency charge in an amount equal to one percent of the amount in arrears for every two days of delay. If the payment of tax is in arrears for thirty days or longer, the case shall be referred for compulsory enforcement.

Article 13
(deleted)