In the case the manufacturer fails to file the commodity tax calculation report within the time limit in accordance with Article 23 but has reported amendment and paid taxes within the amendment time limit prescribed in Article 25, a surcharge for belated reporting of 10% of the commodity tax payable but no less than NT$3,000 shall be collected from the manufacturer.
In the case the manufacturer still fails to file the amendment report within the time limit prescribed in Article 25, a surcharge shall be collected for non-reporting of 20%of the tax assessed by the collection authority in charge but no less than NT$9,000.
Where there is no commodity tax payable, the surcharge shall be NT$3,000 for belated reporting and NT$9,000 for non-reporting.