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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:
Enforcement Rules of Value-added and Non-value-added Business Tax Act
Article 48
Content:
Where documents used by a business entity are discovered by the tax authority in charge as evidence of tax evasion or omission, the case may be handled as follows:
1. Account books: The business entity shall apply to the tax authority in charge for transcribing by itself or making a photocopy of the books and set up, in accordance with the provisions governing the maintenance of books of accounts as prescribed in Article 34 of the Act, a new set of account books to record subsequent transactions.
2. Accounting and other documentary evidence: If photocopy of the original documents is sufficient proof of the tax evasion or omission, the business entity shall sign and chop on the photocopy to the effect that such photocopy is identical to the original document. After verification by the tax authority in charge of the photocopy, the original document may be returned to the business entity.
 Update:2018-04-25

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