Article 98 Voluntary payment of tax by a taxpayer and payment of tax withheld by a tax withholder as provided in this Act shall each be made with a paying-in-slip completed by the payer.

• 第98条（缴款书）依本法规定由纳税义务人自行缴纳之税款及扣缴义务人扣缴之税款，应由缴款人填用缴款书缴纳之。