The Specifically Selected Goods and Services Tax Act<br> Chapter 5【Penalties】 Article 20
If any of the following circumstances occurs with respect to a manufacturer, the competent tax authority shall notify the manufacturer to achieve compliance or take corrective action within a prescribed time limit. Failure to do so will result in an administrative fine of no less than NT$10,000 and no more than NT$30,000:
1. Failure to meet the requirements of Article 13, paragraph 1 or 2.
2. Failure to establish or retain account books, accounting vouchers, or accounting records in accordance with Article 15.