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Taxation Taiwan Punishment about Maintenance of Accounting Documents for Profit-seeking Enterprises
FAQPunishment about Maintenance of Accounting Documents for Profit-seeking Enterprises
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Q： |
What the punishment would be faced for failure to maintain the accounting books by the prescribed regulations or place the accounting books in the business place for profit-seeking enterprises in Taiwan? |
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Profit-seeking enterprises which fails to maintain the accounting books or place the accounting books in the business place without reasonable causes shall be imposed with a fine in the amount of not less than NT$ 15,000 but not more than NT$ 60,000 by the revenue service office. Besides, profit-seeking enterprises which lose the used accounting documents at that year with reasonable causes shall report this fact to the revenue service office and maintain another new record pursuant to the original certificate to state and the prescribed regulations to verify. In the circumstance of the whole or a part of copies of original certificates which were lost owing to force majeure disasters or requirement of submission by the related entities, the losses of income within the affiliated term shall be verified by the averaged profit margin within the previous 3 years by the revenue service office. For setup company or small-scale profit-seeking enterprise which are required to issue the uniform invoice shall be verified by the averaged profit margin last year among the industries with the same nature.
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What the punishment would be faced for profit-seeking enterprises which fails to provide others with certificate or maintain the certificate? |
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Profit-seeking Enterprises which fails to provide others with certificate or maintain the certificate shall be verified their sales price with the highest price of such goods from the accounting books stated among the industries with the same nature within the same turn or newspapers by the revenue service office. In the condition of profit-seeking enterprise which fails to provide the certificate with others, the profit-seeking enterprise will be imposed a fine in the amount of 5% of recognized sales prices by the revenue service office. Such the amount of fine is not more than TWD$1,000,000. For those who file the false amount of income intentionally, the punishment will be proceeded pursuant to the article 110 in Income Tax Act. |
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Is it necessary to get the approval of dealing accounting affairs through electronic sources in advance? If does, is it necessary to submit the trial balance sheet to the revenue service office for examination monthly? |
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What is the simplified regulation to maintain the cashier register uniform invoice for profit-seeking enterprises in Taiwan? |
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The cashier with the function of media to store the uniform invoice for business entity is allowed to maintain the data in the media in substitute of the uniform invoice to maintain. In addition, for profit-seeking enterprise which uniform invoices are issued by the cashier in the retail department, the uniform invoices can be disposed of within 9 months from the date of declaration of each business tax to the revenue service office and the daily statement and invoice uniform statement are able to maintain instead. The abovementioned certificate shall be maintained as following conditions:
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Is it necessary to print the accounting documents for maintenance for profit-seeking enterprises which deal with accounting affairs via electronic sources? |
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The accounting certificate, accounting documents, and financial statements are allowed to be output through electronic sources or stored in the media. |
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