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Taxation Administration,Ministry of Finance,R.O.C.Law Source Retrieving System of Taxation Laws and Regulations

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Tax Related Laws & Regulations

Tax Act:
Enforcement Rules of the Income Tax Act
Article 71
Content:
A taxpayer that conducts a make-up final settlement and filing in accordance with Paragraph 1, Article 79 of the Act shall still submit relevant statements, forms and receipts in accordance with Paragraph 1, Article 76 of the Act; as for the belated filing surcharge or the non-filing surcharge additionally levied in accordance with Article 108 of the Act, the tax office shall notify the taxpayer by completing and issuing an approval notice recording the facts and their basis.
A profit-seeking enterprise that conducts a make-up final settlement and filing of undistributed earnings in accordance with Paragraph 2, Article 102-3 of the Act shall still submit relevant statements, forms and receipts in accordance with Paragraph 4, Article 102-2 of the Act; as for the belated filing surcharge or the non-filing surcharge additionally levied in accordance with Article 108-1 of the Act, the tax office shall notify the profit-seeking enterprise by completing and issuing a notice recording the facts and evidencing documents in accordance with Paragraph 1, Article 116 of the Act.
 Update:2018-04-20

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