Q：
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How to determine the penalty period for behavioral punishment in Taiwan?
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A：
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The behavioral penalty refers to the penalty for not complying with the tax law for a certain behavior or for not doing a certain behavior. It does not take tax evasion as the penalty element, and the penalty period is 5 years, regardless of whether there is intentional fraud or other illegal actions. Depends on the legitimate means of tax evasion.
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Q：
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Can photocopies of Taiwanese documents be used as evidence of illegal tax evasion?
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A：
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The reporter provides photocopies of evidence to the tax collection agency. When a tax evasion case is reported, the tax collection agency cannot determine the violation based on the photocopies; however, if the parties believe that the photocopies are inconsistent with the original, they can provide additional evidence to overturn the validity of the photocopies.
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Q：
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Taiwan companies that violate regulations and tax evasion are in the process of reorganization, should they be punished?
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A：
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For tax violation cases that should be punished according to law, even if the company suspected of violating the regulations is in the process of reorganization, the tax collection authority can still impose a fine.
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Q：
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Can a Taiwan company be the subject of violations before the re-liquidation is completed?
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A：
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After the company's liquidation is completed, it is reported to the court that it has been approved for investigation. Since the liquidation procedures are not in line with the liquidation process, the court has cancelled it and re-entered the liquidation process. Before the re-liquidation is completed, according to Article 25 of the Company Law, it is deemed that the company has not been dissolved. If the company violates the provisions of the tax law, the tax collection authority can still impose fines according to law.
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Q：
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After changing the person in charge of a wholly-owned enterprise in Taiwan, if the violations before the change are found, who will be punished?
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A：
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Although a sole proprietorship organization’s profit-seeking business operates in the name of the company it operates, it is actually still an individual business, and the sole proprietorship’s natural person should be the subject of rights and obligations. In addition, if the sole proprietorship has violated the laws and regulations of the tax law, it should be punished. When the punishment is imposed, the natural person of the sole proprietorship shall also be the object. Therefore, the violations before the changes are found to be punished by the person in charge who was registered at the time of the violation.
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FAQ
