Q：
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Should the person in charge of a sole proprietorship violate the regulations before he dies, should he be punished?
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A：
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According to the intention of the Ministry of Finance, Taiwan Finance and Taxation No. 861894479 dated May 7, 1997, if a sole proprietorship or a profit-seeking enterprise violates the laws and regulations of the tax law and should be punished, the natural person of the sole proprietorship should be the object of punishment. If the person in charge at the time of the occurrence has died before the issuance of a supplementary levy, the taxable subject no longer exists and can be exempted from punishment.
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Q：
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When should the effective date of the regulations be counted?
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A：
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From the effective date of the regulations stipulated in Article 13 of the Central Regulations and Standards Act, the day when the regulations are announced or issued shall be counted.
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Q：
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What is the principle of reporting rewards?
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A：
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If the tax collection agency has verified the reported case, and if the punishment is determined and the fine is received, 20% of the fine will be allocated as the reporter rewards. The maximum amount of each case is NT$ 4.8 million yuan limit.
However, under any of the following circumstances, the tax collection authority will not issue rewards:
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The complainant is a tax officer.
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The complainant is the spouse or relative within the third degree of the person performing the tax inspection.
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Public servants report on the discovery of their duties in accordance with the law.
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The report is made after being informed or provided by the personnel in the preceding three paragraphs.
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The reporter participates in the tax evasion or other violations of tax laws.
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Q：
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Can private school staff report tax evasion violations, can they receive a report rewards?
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A：
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Yes, private school staff who are the reporter of tax evasion cases may be issued a reporter reward in accordance with Article 3 of the Interim Regulations on Financial Penalty Handling.
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Q：
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Can people who report illegal tax evasion cases in the name of the company receive a report rewards?
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A：
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Yes, it is possible to receive it. Article 3 of the Interim Regulations on Financial Penalty Handling stipulates: "For a case that is reported and seized by a person, no more than 20% of the net amount will be allocated to the person who reported it." The "person" it refers to, It is not specified that a natural person is eligible, and the right to claim the rewards for reporting tax evasion does not seem to be the exclusive right of a natural person, so legal persons should also be included. Therefore, for reporting cases of tax evasion in the name of the company, rewards may be issued in accordance with Article 3 of the Interim Regulations on Handling Financial Penalties.
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FAQ
