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法律與法規命令

Tax Act:
Value-added and Non-value-added Business Tax Act
Article 47
Content:
In any of the following circumstances, the taxpayer, in addition to being notified to make corrections or to comply with the requirements within a specified time limit, may be fined no less than NT$3,000 and no more than NT$30,000. Failure in compliance with the rules within the time limit may result in continuous punishment for each violation and suspension of business:
1.Where uniform invoices have not been used, although prescribed.
2.Where uniform invoices have been supplied for use by others.
3.Where there is refusal to accept payment notice of business tax.
 Update:2018-04-24

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