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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 47
In any of the following circumstances, the taxpayer, 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$3,000 and no more than NT$30,000. Failure in compliance with the rules within the time limit may result in continuous punishment for each violation and suspension of business:
1.Where uniform invoices have not been used, although prescribed.
2.Where uniform invoices have been supplied for use by others.
3.Where there is refusal to accept payment notice of business tax.

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