Where a profit-seeking enterprise had failed to file the income tax return for its undistributed surplus earnings before the filing deadline as required by the provisions of Article 102-2, but subsequently completed the tax filing procedure in accordance with the provisions of Paragraph 2 of Article 102-3 hereof, the tax collection authority shall, after having verified the actual amount of such undistributed surplus earnings and the amount of additional income tax payable, surcharge a delinquent fee at the rate equal to ten percent of the amount of additional income tax payable so assessed. The amount of delinquent reporting surcharge shall not exceed NT$30,000 but shall not be less than NT$1,500.
Where a profit-seeking enterprise further fails to file the tax return within the time limit as prescribed in Paragraph 2 of Article 102-3, the tax collection authority shall, after having verified the actual amount of the undistributed surplus earnings and the amount of additional income tax payable, surcharge a late filing fee at the rate equal to twenty percent of the assessed amount of additional income tax payable. The amount of delinquent reporting surcharge shall not exceed NT$90,000 but shall not be less than NT$4,500.