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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:
Value-added and Non-value-added Business Tax Act
Article 52
Content:
A business entity found to have failed to issue uniform invoices or understated sales amount on uniform invoices before the statutory period for filing a tax return, in addition to paying the tax calculated on the basis of the understated or omitted sales amount at the prescribed tax rate, shall be fined no more than 5 times the amount of the tax evaded. But the amount of fines shall not exceed NT$1,000,000.
Business entities found to have the aforementioned circumstance and committed such a violation three times within a one-year period shall be suspended from business operation.
Visitor:1  Update:2018-04-24

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