Q：
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Is there an exemption from punishment for those who make a report after obtaining an invoice that is not a transaction object delivered by the seller?
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A：
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Applicable, the company purchased goods because the seller did not issue a unified invoice according to the law, and used the unified invoice issued by the non-trading object to be the input voucher and declared and deducted the offset tax amount. Those who have made a report before the investigation by the tax collection authority, or the investigators designated by the Ministry of Finance, meet the provisions of Article 2, Paragraph 2 of the Standard for Reduction and Exemption of Tax Violations, and shall be exempted from the punishment stipulated in Article 44 of the Tax Collection Law.
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Q：
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Regarding the cases that should be punished according to Article 48 of the Value-added and Non-Value-added Business Tax Law, how to determine the "sales amount contained in each sheet" stipulated in Article 16, Paragraph 1 of the Standard for Tax Violation Cases?
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A：
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The standard of reduction and exemption of penalties for tax violation cases referred to in Paragraph 1 of Article 16, the "sales amount stated in each sheet" should be based on the sales amount stated in the unified invoice that has been issued, rather than the actual amount of the invoice. sales.
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Q：
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What is "the same violation facts more than 3 times in one year"?
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A：
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Clause 1 of Article 24 of the Standard of Reduction and Exemption for Tax Violation Cases stipulates that if the same violation facts are found more than 3 times within a year, no reduction or exemption from punishment shall apply. For the part of the relevant businessperson who violates the relevant provisions of the Business Tax Law, it refers to the date of each seizure to the 1st day before the date of the next year, if there are more than 3 violations of the same facts.
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Q：
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When Article 48-3 of the Tax Collection Law is promulgated, will it be applicable to cases that have not yet been determined?
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A：
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The "arbitration" stipulated in Article 48-3 of the Tax Collection Law shall be explained according to the reasons for amendment, including petitions, decisions or judgments in administrative proceedings. Therefore, when the amendments to this article are promulgated, they are still in the process of review, petition, and administrative litigation, and the cases that have not yet been decided on penalties are all applicable to this article.
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Q：
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Does Article 48-3 of the Tax Collection Act apply to the collection of this tax?
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A：
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Article 48-3 of the Tax Collection Act stipulates that "a taxpayer who violates the provisions of this Act or the tax law shall be subject to the law at the time of the adjudication. However, if the law before the adjudication favors the taxpayer, the law that is most favorable to the taxpayer shall apply..”, according to its legislative intent, it is only applicable to cases of violating regulations and fines. As for the levy of this tax, there is no application of this law.
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FAQ
