Q：
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If a business operator involved in a case suspected of issuing false unified invoices is found, and the evaded tax is automatically re-reported and paid, can the provisions of Article 48-1 of the Tax Collection Law be applied to make up the tax and be exempted from penalties?
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A：
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The business operator obtains the unified invoice issued by the business operator who issued the false unified invoice, and declares the tax deduction as the input voucher. If the tax evasion is suspected, it should automatically report and pay the tax evasion before the base date of the investigation. Application of Article 48-1 of the Tax Collection Act to exempt tax payment from penalties. The determination of the base date of the previous investigation is based on the fact that the agency responsible for the investigation has received and investigated a case of issuing false unified invoices. If the underlying business operator has been found to have tax evasion and specific evidence has been obtained, the specific case should be found. The date of the illegal exhibits is the base date of the investigation. If it is necessary to transfer to the collection authority for inspection, it can be determined whether the business operator has evaded or evaded taxes.
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Q：
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How to determine the base date of the comprehensive income tax investigation?
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A：
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The investigation base date is the date when the tax collection authority issued a letter of inquiry for the specific inspection scope (ie, the date of issuance of the document). However, for cases that are based on facts that are objectively clear enough to be confirmed, and have been announced by the tax collection authority, the investigation base date of the announcement shall prevail.
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Q：
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Those who omit invoices but do not involve tax evasion cases and make supplementary declarations before they are seized, should I be punished?
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A：
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Penalty can be exempted. When a for-profit enterprise sells goods or services, it fails to issue a sales certificate and deliver it to the buyer in accordance with the regulations. Before being reported by others or investigated by investigators designated by the tax collection authority or the Ministry of Finance, it has been automatically Re-opening and re-reporting, if there is a situation of tax evasion and the tax evasion and additional interest have been paid, the penalty shall be exempted according to Article 44 of the Tax Collection Law.
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Q：
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If the company fails to report its income before the investigation and incorporates it into the next year's income declaration and payment, should I be penalized?
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A：
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Penalty is exempted. If a company omits to report the operating income of the current year, but the company will declare the operating income of the next year in a consolidated manner before the tax collection authority conducts an investigation, and the consolidated declaration will be the tax paid on the operating income of the next year. Exemption from penalty for additional interest under Article 48-1 of the Tax Collection Act is granted.
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Q：
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If the account is not recorded in time and the account has been automatically supplemented before the seizure, should I be punished?
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A：
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If the business operator fails to record the accounts according to the time series but has automatically filled in the account books before the tax collection authority inspects the account books, the provisions of Article 48-1 of the Tax Collection Act shall be applied, and the penalty shall be exempted from the provisions of Article 45, paragraph 1 of the same Act.
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FAQ
