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法律與法規命令

Tax Act:
Tobacco and Alcohol Tax Act
Article 17
Content:
Where the manufacturer fails to file a tax return within the time limit prescribed in Paragraph 1 of Article 12 but has filed the tax return and paid the Tobacco and Alcohol Tax and the Health and Welfare Surcharge owed within the time limit as prescribed in Article 14 upon the notification of the competent tax collection authority, a surcharge of one percent for belated filing shall be added to the total amount of the Tobacco and Alcohol Tax and the Health and Welfare Surcharge owed; the amount of such surcharge shall not exceed NT$100,000 but shall not be less than NT$10,000.
Where the manufacturer still fails to file the return and pay the Tobacco and Alcohol Tax and the Health and Welfare Surcharge owed within the time limit as prescribed in Article 14, a surcharge of two percent for non-filing shall be added to the total amount of the Tobacco and Alcohol Tax and the Health and Welfare Surcharge owed as assessed by the competent tax collection authority upon investigation; the amount of such surcharge shall not exceed NT$200,000 but shall not less than NT$ 20,000.
Where the manufacturer as referred to in the preceding two paragraphs has no Tobacco and Alcohol Tax and Health and Welfare Surcharge owing, the surcharge shall be NT$5,000 for belated filing and NT$10,000 for non-filing.
 Update:2018-04-24

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