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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:
Tax Collection Act
Article 48-1
Content:
Where a taxpayer voluntarily files a supplementary tax declaration with the tax collection authorities and makes supplementary payment covering the tax amount which he/she/it has failed to declare, as long as it is neither a case brought about by an informant, nor a case under investigation by an investigator appointed by the tax collection authorities or the Ministry of Finance, the taxpayer may be remitted from any or all of the following punishments and from any criminal liability if a criminal act is involved:
1.The punishment imposed under the provisions of Articles 41 through 45 of this Act; and
2.The punishment imposed under various tax acts and regulations governing tax evasion.
Where a profit-seeking enterprise fails to preserve vouchers, in the event that the profit-seeking enterprise has given or obtained the vouchers which are duly and accurately recorded in account books and not involved in tax evasion, and prior to the completion of the administrative remedies or punishments by the tax collection authority, the original evidence has been furnished or equivalent evidence required to be preserved can be obtained, the enterprise may be exempted from the sanction which is prescribed in Article 44 of this Act and from any criminal liability. 
In addition to the amount of supplementary tax paid pursuant to the first paragraph, the taxpayer shall pay the daily interest accrued thereon at the interest rate for the one-year term time deposit of the Postal Savings and Remittance Bureau on the original deadline for the payment of the tax for the period from the date immediately following the said deadline to the date on which the supplementary tax is paid.
Visitor:1  Update:2018-04-19

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