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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
Article 46
In any of the following circumstances, the business entity, in addition to being notified to make corrections or to comply with the requirements within a specified time limit, may be fined no less than NT$ 1,500 and no more than NT$15,000. Failure in compliance with the rules within the time limit may result in continuous punishment for each violation until compliance is met according to the relevant laws and regulations:
1.The business entity fails to comply with the rules to apply for modification of registration, cancellation of registration, or temporary suspension or resumption of business.
2.The business entity makes false statements in applying for business registration, modification of registration, or cancellation of registration.

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