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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 48
In the event a business entity fails to record the necessary particulars or records false data on issuing uniform invoices, in addition to being ordered to make corrections or fulfill the requirements within a specified time limit, the business entity shall be fined an administrative fine of 1% of the sales amount on the uniform invoice, but in an amount of no less than NT$1,500 and no more than NT$15,000. In case the business entity fails to make corrections or fulfill the requirements after being notified, or fails to make appropriate corrections or fulfill the appropriate requirements, the penalty shall be imposed consecutively for each violation according to the relevant laws and regulations.
In case the aforementioned unrecorded or false recorded item on the uniform invoice is the name, address, or business administration number of the purchaser, the second and the subsequent punishment shall be 2% of the sales amount stated on the invoice and shall be no less than NT$3,000 and no more than NT$30,000.
Visitor:2  Update:2018-04-24

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