Q:
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What is the punishment if a businessperson fails to apply tax registration?
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A:
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In addition to notify the post-registration deadline, a fine of TWD 3,000 to TWD 30,000 will be imposed. For those who fails to do so by the deadline, the fine will be on a per-time basis.
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Q:
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Our company wants to suspend the business but fails to file for approval from the National Taxation Bureau. What is the penalty after being caught?
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A:
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Except for the company that has been filed for the suspension of business with the company’s competent authority, the competent auditing authority shall handle and approve it according to the information provided by the company’s competent authority, then it was deemed to have the approval for suspension business from the competent auditing authority. If the company fails to file and receive approval on the suspension business application to the National Taxation Bureau before suspension, in addition to notify the suspension period post-application deadline, a fine of TWD 1,500 to TWD 15,000 will be imposed. For those who still fails to do by the deadline, the punishment will be on a per-time basis to fine.
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Q:
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The businessperson’s pricing of taxable goods or services does not include business tax in accordance with the regulations. What is the penalty after being caught?
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A:
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Notification will be sent and need make correction before the deadline. For those who fails to make correction within the time limit, a fine of TWD 1,500 to TWD 15,000 will be imposed.
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Q:
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Originally a small-scale business entity’s business tax was assessed by the Tax Authority and paid at a designated amount. However, it has been reassessed to issue uniform invoice to declare the business tax, but it has not been done yet. Is there any penalty on this matter?
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A:
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There is a penalty on this. If a business entity has been told and assessed to issue uniform invoice but fail to do so, in addition to start using uniform invoice within the notification deadline, a fine of TWD 3,000 to TWD 30,000 will be imposed. For those who fails to do by the deadline, the fine will be on a per-time basis and business will be suspended.
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Q:
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My friend entered a contracting hydropower projects and was caught for borrowing our company uniform invoice to issue to their customer. How is the punishment?
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A:
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Lending the uniform invoice to others for issue is illegal. In addition to make correction within the notification period limit, a fine of TWD 3,000 to TWD 30,000 will be imposed. Any further captures will be fined on a per-time basis and subjected to suspension of business. There is also a criminal responsibility for helping others to evade tax.
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