Q:
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My wife operates a grocery store, but she thinks that the assessment of Business Tax was too high. Will she be penalized if she refuses to accept the business tax payment bill?
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A:
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Yes, she will be penalized on refusing to accept the business tax payment bill. In addition to settle the business tax bill before the payment deadline, a fine of TWD 3,000 to TWD 30,000 will be imposed. If it is still no accepted by the expiry date, it will be penalized on a per-time basis and suspended for business operation.
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Q:
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When a business entity issues a uniform invoice to another business entity but forgets to write the entity’s name and Business Administration Number. Is there any punishment?
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A:
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Yes, there is a punishment on it. Anyone who is found shall be fined for 1% of the sales amount stated in the invoice and the minimum amount is TWD 1,500 and the maximum amount is TWD 15,000. The fine is imposed on a per-time basis, when it was found at the second time and after, the fine is 2% of the sales amount stated in the invoice and the minimum amount is TWD 3,000 and the maximum amount is TWD 30,000.
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Q:
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A business entity fails to declare sales amount within the prescribed time limit, how is the penalty on it?
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A:
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If the business entity fails to declare sales amount or uniform invoice details list within the prescribed time limit, if it does not exceed 30 days, an additional 1% belated reporting surcharge would be levied on the taxable amount on every 2 days. The minimum amount is TWD 1,200 and the maximum amount is TWD 12,000. For those who exceeds 30 days, an additional 30% delinquent reporting surcharge would be levied on the taxable amount, and the minimum amount is TWD 3,000 and the maximum amount is TWD 30,000. For those who has no business tax payable but on late reporting, the belated reporting surcharge is TWD 1,200 and the delinquent reporting surcharge is TWD 3,000.
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Q:
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There is a business tax payable for a Taiwanese firm but forgets to pay it before the payment deadline. How is the punishment?
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A:
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Taxpayers who pay business tax overdue, from the day following the expiry date, there is a belated surcharge of 1% on the taxable amount on every two days overdue. For those who fails to pay tax more than 30 days after the expiry date, the case shall be referred for compulsory execution and suspended from business operation. However, a taxpayer who is unable to pay off the tax within the statutory period due to events that are force majeure or causes not attributable to the taxpayer, and has applied for the deferral of the tax payment or for payment by installments within ten days after the cause of the aforesaid events along with concrete evidence and has been approved by the collection authorities, shall be exempted from the belated surcharge.
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Q:
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Is there interest to be added on the belated reporting surcharge? If yes, how does it calculate?
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A:
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Interest is to be added. The calculation method of interest is as follows: the daily interest accrued thereon at the interest rate for the one-year term time deposit of the Postal Savings and Remittance Bureau on the original deadline for the payment of the tax for the period from the date immediately following the said deadline to the date on which the supplementary tax is paid.
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