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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Income Tax Act
Article 114-3
Content:
Before January 31, 2017, a profit-seeking enterprise which distributed dividends or earnings in the year 1998 or each ensuing year thereafter to shareholders, members, or investors and failed to enter correct data in or to issue the dividend statements on a prescribed form by the deadline as fixed in Paragraph 1, Article 102-1 hereof shall be ordered to correct the entries of or to issue the dividend statements, and shall further be imposed with a fine in an amount equal to 20% of the total amount of deductible tax indicated in the dividend statements provided that the amount of the fine shall not exceed NT$30,000, nor may it be less than NT$1,500, but may be reduced by one half if the said enterprise takes initiative to declare the dividends or to issue the dividend statements after expiry of the foregoing deadline. In case the profit-seeking enterprise further fails to declare correct dividends or to issue the dividend statements within a given time limit after having been ordered to do so, it shall be subject to a fine of no more than three times the total amount of deductible tax provided that the amount of such fine shall not exceed NT$60,000 or be less than NT$3,000.
After January 1, 2018, a profit-seeking enterprise which distributed dividends or earnings in the year 1998 or each ensuing year thereafter to shareholders, members, or investors and failed to enter correct data or to issue the dividend statements on a prescribed form by the deadline as fixed in Paragraph 1, Article 102-1 hereof shall be ordered to correct the entries of or to issue the dividend statements, and shall further be imposed with a fine in an amount equal to 2% of the total amount of the dividends on the earnings indicated in the dividend statements provided that the amount of the fine shall not exceed NT$30,000, or be less than NT$1,500, but may be reduced by one half if the said enterprise takes the initiative to declare the dividend or to issue the dividend statements after expiry of the foregoing deadline. In case the profit-seeking enterprise further fails to declare correct dividends or to issue the dividend statements within a given time limit after having been ordered to do so, it shall be subject to a fine of no more than 20% of the total amount of the dividends or earnings provided that the amount of such fine shall not exceed NT$60,000 or be less than NT$3,000.
A profit-seeking enterprise which has violated the provisions of Paragraph 2, Article 102-1 hereof by failing to file timely or accurate statement of changes in shareholder tax offsetting account shall be imposed with a fine of NT$7,500 and shall be ordered, by a notice, to file such statement within a given time limit. If the said profit-seeking enterprise further fails to do so after expiry of the deadline, the fine shall be imposed on the basis of each violation until the time of its filing of the statement required.
 Update:2018-05-22

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