FAQPunishment by Tax Collection Act (III)
|
Q： |
How should the salesperson be punished for missing in or out of sales? |
|
A： |
Regarding the case of omission of purchase and omission of sales by the business person who fails to obtain the purchase certificate in accordance with the regulations and neglects to issue a unified invoice when selling the goods, the sales person fails to issue a unified invoice and violates Article 44 of the Tax Collection Law and the value-added and For the part stipulated in Article 51, Item 1, Paragraph 3 of the Non-Value-Added Business Tax Law, one shall be given a heavier punishment. To the part of the purchase that fails to obtain the purchase certificate in accordance with the regulations, it shall still be punished in accordance with Article 44 of the Tax Collection Law. As for the limit of penalties for business operators who fail to enter into and out of sales in accordance with Article 44 of the Tax Collection Act, the total amount of the investigation and identification at the time of the investigation shall be determined separately, and the amount of the profit-seeking enterprise that fails to issue a certificate in accordance with the regulations and obtains the certificate shall be divided in accordance with Paragraph 1 of the same article. After calculating the fine, the stipulation in Paragraph 2 of the same article that the maximum fine shall not exceed NT$1,000,000 shall be applied respectively.
|
|
Q： |
If a businessperson violates Article 51 of the Business Tax Law and Article 44 of the Tax Administration at the same time, how should he be punished? |
|
A： |
Businesses who violate the provisions of Article 51, Paragraph 1 of the Value-Added and Non-Value-Added Business Tax Law (hereinafter referred to as the “Business Tax Law”) and the provisions of Article 44 of the Tax Collection Law shall be given a heavier punishment. The “heavier punishment by choosing one” shall be in accordance with Article 24, Paragraph 1 of the Administrative Penalty Law. For specific cases, a maximum fine of 5 times the tax evasion amount shall be imposed in accordance with Article 51, Paragraph 1 of the Business Tax Law and the tax collection law. The amount of fines stipulated in Article 44 shall be compared, and the legal basis for heavier punishment shall be selected, and then the punishment shall be imposed in accordance with the legal basis and relevant regulations. |
|
Q： |
Do I need to be punished for purchasing goods without obtaining invoices in triplicate form and replacing them with double invoices? |
|
A： |
A business operator purchases goods from a business operator who uses a unified invoice but fails to obtain a triple unified invoice in accordance with the regulations but obtains a double unified invoice as the input voucher. If it contains the required records, it is exempt from the tax collection law. Article 44 provides for penalties. |
|
Q： |
If a business entity uses an uncertified cash register, and the tax collection authority requires relevant documents, but refuses to provide them, should I be punished? |
| A： |
Yes, it should be. If a business operator uses a cash register that has not been approved by the tax collection agency at the business premises, the tax collection agency may require the business operator to present the relevant documents of the cash register in accordance with Article 30 of the Tax Collection Act, and the person under investigation will be investigated. must not be refused. Those who refuse to investigate or present relevant taxation materials and documents shall be punished in accordance with Article 46 of the Tax Collection Act. |
|
Q： |
Failure to declare inheritance tax and gift tax in accordance with the law will automatically make up the declaration before seizure. Should I be punished? |
| A： |
If the taxpayer fails to file the inheritance tax or gift tax declaration in accordance with the law, if the taxpayer automatically submits a supplementary report without reporting and without the investigators appointed by the tax collection authority or the Ministry of Finance, the taxpayer will be eligible for tax compliance. The provisions of Article 48-1 of the Donation Collection Act shall be automatically applied and exempted from penalty. |
Language
close
