Futures transaction tax shall be collected by the futures commission merchant (FCM) on the day the transactions occurred at the tax rate specified in the preceding article and paid to the national treasury on the following day along with a filled-in payment slip.
The collecting agent shall produce a list or digital data for each day transactions recording the names and addresses of the traders, types, volume, and amount of contracts traded, and the amounts of tax collected, and file the same with the competent tax authority by the fifth day of the month following the month that the transactions occurred.