skip to main content

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


Tax Related Laws & Regulations

Tax Act:
Value-added and Non-value-added Business Tax Act
Chapter 6【Penalty Provisions 】 Article 45
A business entity failing to apply for taxation registration in accordance with the prescribed provision, in addition to being ordered to comply with the requirements within a specified time limit, may be punished with an administrative fine of no less than NT$3,000 and no more than NT$30,000. In case of a failure in compliance with the requirements within the specified time limit, the business entity may be punished consecutively for each violation according to the relevant laws and regulations.

Back Home TOP