FAQPunishment by Tax Collection Act
|
Q： |
If one-third of the tax amount is not paid according to the re-examination decision, and the re-examination is revoked after transfer, will it continue to be implemented? |
|
A： |
If the taxpayer fails to pay one-third of the tax payable according to the review decision and files a petition, it is transferred to the Administrative Execution Branch of the Ministry of Justice's Administrative Execution Bureau for compulsory execution, and the administrative relief is revoked and re-examined. Article 40 stipulates that a petition should be filed with the Administrative Enforcement Sub-Bureau of the Ministry of Justice's Administrative Enforcement Sub-Bureau for suspension of enforcement. After the period for overdue payment of the tax payable determined by the re-examination has expired, it is considered whether the taxpayer has paid one-third of the tax amount or provided an equivalent guarantee, and the taxpayer shall pay the tax in accordance with the law. File a petition, and then decide to withdraw or apply for continued execution.
|
|
Q： |
What are the penalties for falsely issuing or illegally selling uniform invoices? |
|
A： |
The business operator sells uniform invoices for illegal benefits without the fact of sales, and is not the subject of business tax collection, and is exempt from business tax. However, the crime of falsely issuing or illegally selling uniform invoices shall be handled in accordance with the provisions of Article 41 or Article 43 of the Criminal Law for the crime of forgery of documents, the crime of fraud and the Tax Collection Act, depending on the circumstances. |
|
Q： |
The tax withheld by the withholding agent has not been paid to the public treasury. Should I be punished? |
|
A： |
The withholding agent has already withheld tax but has not paid it to the public treasury when paying various types of income. If it is found that there has been misappropriation of the withheld tax, he shall comply with the provisions of Article 42, Item 2 of the Tax Collection Law. He shall be sentenced to fixed-term imprisonment of not more than 5 years, short-term detention, or a fine of not more than NT$60,000. |
|
Q： |
If the financial expenditure of educational and cultural public welfare and charity organizations or groups fails to obtain legal documents, should I be punished? |
| A： |
Educational, cultural, public welfare, charitable organizations or organizations and their affiliated operating organizations that sell goods or services as stipulated in Paragraph 4 of Article 11 of the Income Tax Law are classified as value-added and non-value-added business tax law. A business operator specified in Subparagraph 2 who fails to give, obtain or keep a certificate according to the law shall be punished in accordance with Article 44 of the Tax Collection Act. Articles 44 and 45 of the Tax Collection Act shall not be applicable to the financial receipts and expenditures other than the sales of goods or services by the above-mentioned agencies or organizations and their affiliated operating organizations without legal certificates or complete accounting records; Improvements are made within the time limit. Those who fail to make improvements after the time limit can be processed in accordance with the relevant provisions of the "Applicable Standards for Income Tax Exemption for Educational and Cultural Public Welfare and Charitable Organizations or Organizations". |
|
Q： |
Should a for-profit enterprise be punished if it fails to provide or keep the certificate for non-foreign business matters or obtain the certificate according to the regulations? |
| A： |
Article 44 of the Tax Collection Act stipulates that a profit-making enterprise shall be punished according to the law if it should give a certificate to others but fails to give it or should obtain a certificate from others but fails to obtain it, and the profit-making enterprise shall be managed according to the tax collection authority. Items 1 and 2 of Article 21 of the Accounting Book Voucher Regulations stipulate that it is limited to the occurrence of external business matters. It is only applicable if no vouchers are given or obtained. It is an external accounting matter for profit-making enterprises to borrow money from shareholders, etc. For non-foreign business matters, those who fail to give or obtain vouchers in accordance with regulations shall be exempted from the punishment stipulated in Article 44 of the Tax Collection Law. |
Language
close
