Q：
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For profit-seeking enterprises that do not keep certificates, can those who present original certificates or equivalent certificates be exempted from punishment before the end of the sanction or administrative relief procedure?
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A：
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Profit-seeking enterprises should keep the vouchers but not keep them. If the vouchers have been given or obtained and the account books are clearly recorded, there is no tax evasion involved, and before the end of the judgment or administrative relief procedures conducted by the tax collection authority, the original Those who obtain certificates or obtain certificates equivalent to those that should be kept are not within the scope of punishment stipulated in Article 44 of the Tax Collection Act. The “certificate equivalent to the original certificate that should be kept” as mentioned in the above refers to the photocopy of the certificate signed by the buyer to prove that it is consistent with the certificate held by it, or the original certificate signed by the profit-seeking enterprise to prove that it is consistent with its own stub. A photocopy, or a photocopy of the deduction copy of the self-stamped certificate, and a duplicate copy of the unified invoice has been approved and printed, and the duplicate copy has been sent to the tax collection agency for future reference, and a certificate from the tax collection agency has been obtained.
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Q：
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A profit-seeking enterprise purchases goods from a profit-seeking enterprise that uses invoices, and only obtains ordinary receipts as proof. Should I be punished?
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A：
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To be punished, a profit-seeking enterprise purchases goods from a profit-seeking enterprise that uses unified invoices, and only obtains ordinary receipts as a certificate without obtaining a unified invoice. It is not required by law and should obtain legal certificates from others, unless it meets the second standard for tax reduction and exemption. In addition to the provisions of Article 44, the provisions of Article 44 of the Tax Collection Law shall apply.
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Q：
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Those who have reached the standard of using invoices but have not registered for business, have not obtained or given certificates, should I be punished?
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A：
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To be punished, a profit-seeking enterprise that has not completed tax registration, its monthly sales has reached the standard of using uniform invoices, and if it is found that it has failed to obtain a purchase certificate or give a certificate to others in accordance with the regulations, it should be in accordance with Article 44 of the Tax Collection Act. penalty.
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Q：
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Penalty regulations for failing to give certificates to others in accordance with regulations?
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A：
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In cases where the businessperson sells goods or services without giving the certificate to others in accordance with the provisions of Article 44 of the Tax and Expenditure Collection Act, the case shall be dealt with based on the total amount that has been verified and confirmed, regardless of whether the buyer is a businessperson or a non-businessperson. Penalties are calculated on the basis of sales. The definition of sales should be handled in accordance with Articles 16 and 27 of the Business Tax Law, respectively.
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Q：
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After the company changes its name and person in charge, it fails to save the account books and vouchers before the change. Should I be punished?
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A：
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To be punished, because although the profit-seeking enterprise organized by the company has changed the company name and person in charge, its subject of rights and obligations (legal person) has not changed, so its rights and obligations are not due to the registration of the legal person. Changes are easier and should be continued without interruption. Therefore, if they fail to keep the account books and vouchers before the change in accordance with the regulations, they shall be punished in accordance with Articles 44 and 45 of the Tax Collection Act respectively.
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