Q:
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What is the penalty for the Taiwan business person that found issuing an invoice with a lower amount?
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A:
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A business person found to have failed to issue uniform invoices or understated sales amount on uniform invoices before the statutory period for filing a tax return, in addition to paying the tax calculated on the basis of the understated or omitted sales amount at the prescribed tax rate, shall be fined no more than 5 times the amount of the tax evaded. But the amount of fines shall not exceed TWD 1,000,000. The business person that committed such a violation three times within a one-year period shall be suspended from the business operation.
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Q:
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What is the penalty for the Taiwan business person who does not declare the sales amount or a detailed list of the uniform invoice and does not pay the business tax within the prescribed 30 days?
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A:
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Besides pursued the tax payable for the sales amount, the taxpayer shall be fined no more than five times the amount of tax evaded, and the operation of the taxpayer's business may be suspended.
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Q:
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What is the penalty for the Taiwan business person that the under-reported or not reported the sales amount at all?
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A:
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Besides pursued the tax payable for the sales amount, the taxpayer shall be fined no more than five times the amount of tax evaded, and the operation of the taxpayer's business may be suspended.
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Q:
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What is the penalty for the business person that continues to operate after the cancellation of the registration of the company?
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A:
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If the taxpayer continues to conduct business after it has applied for cancellation of registration or its business has been suspended by the competent tax authority, besides pursued the tax payable for the sales amount, the taxpayer shall be fined no more than five times the amount of tax evaded, and the operation of the taxpayer's business may be suspended.
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Q:
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What is the penalty for the Taiwan business person if the amount of input tax is falsely reported?
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A:
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The taxpayer shall be pursued for payment of taxes owed and be fined no more than five times the amount of tax evaded, and the operation of the taxpayer's business may be suspended.
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