A taxpayer who evades tax payment by fraud or other unrighteous means shall be sentenced to imprisonment for no more than five (5) years, and be imposed with a fine of no more than ten million New Taiwan Dollars (NT$10,000,000).
A taxpayer committing an offense as described in the preceding paragraph, and the tax evasion amount is over ten million New Taiwan Dollars (NT$10,000,000) for an individual or over fifty million New Taiwan Dollars (NT$50,000,000) for a profit-seeking enterprise, shall be sentenced to imprisonment of not less than one year but not more than seven years, and be imposed with a fine of not less than ten million (NT$10,000,000) but not more than one hundred million New Taiwan Dollars (NT$100,000,000).

A tax collection agent or tax withholder who conceals, under-reports, or under-collects tax payment by fraud or other unrighteous means, or fails to collect or withhold tax shall be sentenced to imprisonment for no more than five (5) years, detention, or in lieu thereof or in addition thereto, be imposed with a fine of no more than sixty thousand New Taiwan Dollars (NT$60,000).
A tax collection agent or tax withholder who misappropriates the tax payment collected or withheld by he/she/it shall be subject to the same punishment set forth in the preceding Paragraph.

A person who instigates or assists another person to commit an offense set forth in Article 41 or 42 hereof shall be sentenced to imprisonment for no more than three (3) years, and be imposed with a fine of no more than one million New Taiwan Dollars (NT$1,000,000).
Where a tax official, an attorney, a certified public accountant, or any other legitimate agent commits an offense described in the preceding paragraph, the penalty to be imposed shall be increased by up to one-half (1/2).
A tax official who violates the provisions set forth in Paragraph 1 of Article 33 hereof shall be imposed with a fine of not less than thirty thousand New Taiwan Dollars (NT$30,000) but no more than one hundred and fifty thousand New Taiwan Dollars (NT$150,000).

Where a profit-seeking enterprise fails to provide or obtain documents to or from others or to keep documents as required by the law, a fine in an amount no more than five percent (5%) of the total amount of the relevant documents as verified and determined shall be imposed on such enterprise. If the profit-seeking enterprise obtains the documents from the party that was not a counterparty, but was found to have bought the goods and that the documents was given by the actually traded profit-seeking enterprise and that the actually traded profit-seeking enterprise was already fined by law, the penalty may be lifted.
The amount of fines in the preceding paragraph shall not exceed NT$1,000,000.

Where a profit-seeking enterprise fails to maintain accounting books or record transactions as required by the prescribed regulations, it shall be imposed with a fine of no less than three thousand New Taiwan Dollars (NT$3,000) but no more than seven thousand and five hundred New Taiwan Dollars (NT$7,500), and shall, in addition thereto, maintain accounting books or record transactions as required by the prescribed regulations within one (1) month. Failure to maintain accounting books or to keep records within the given time limit shall cause the violator to be liable for a fine of no less than seven thousand and five hundred New Taiwan Dollars (NT$7,500) but no more than fifteen thousand New Taiwan Dollars (NT$15,000), and the violator shall maintain accounting books or to record transactions as required by the prescribed regulations within one (1) month. If the violator further fails to do so within the given time limit, it shall be ordered to suspend its business until the required accounting books are maintained or transactions are recorded in accordance with the prescribed regulations.
A profit-seeking enterprise which fails to keep accounting books or maintain accounting books at its business place without good cause shall be imposed with a fine of no less than fifteen thousand New Taiwan Dollars (NT$15,000) but no more than sixty thousand New Taiwan Dollars (NT$60,000).

A profit-seeking enterprise which refuses to be investigated by the investigator appointed by the tax authorities or by the Taxation Agency of the MOF, or refuses to submit relevant information and documents required for making tax assessment shall be imposed with a fine of no less than three thousand New Taiwan Dollars (NT$3,000) but no more than thirty thousand New Taiwan Dollars (NT$30,000).
A taxpayer shall appear (at the designated place) to answer relevant enquiries upon receiving a notice from the investigator appointed by the tax authorities or by the Taxation Agency of the MOF. If the taxpayer himself/herself/itself or a legally appointed agent refuses to appear (at the designated place) to answer the enquiries without good cause, a fine of no more than three thousand New Taiwan Dollars (NT$3,000) shall be imposed.

The MOF or its authorized agencies may impose a fine from three thousand New Taiwan Dollars (NT$3,000) to three hundred thousand New Taiwan Dollars (NT$300,000) if an agency, institution, organization, enterprise, or individual violates paragraph 3 of Article 5-1, and avoids, hinders, or refuses investigation or inquiry by the MOF or its authorized agencies, or fails to submit relevant information and documents required, and may notify them to comply within a given time limit; if compliance is not met within the given time limit, successive fines can be imposed in each case.
One who does not execute due diligence or other reviewing processes on financial accounts prescribed in the second half of Subparagraph 2, Paragraph 3, Article 5-1, shall be imposed with a fine from two hundred thousand New Taiwan Dollars (NT$200,000) to ten million New Taiwan Dollars (NT$10,000,000) by the MOF or its authorized agencies.

The provisions of this Act stipulating the criminal punishment for a taxpayer, a tax withholder, or a tax collection agent shall apply to the following persons:
1.The responsible person of a company as provided for under the Company Act;
2.The responsible person of a limited partnership organization as provided for under the Limited Partnership Act;
3.A director or trustee who externally represents a juristic person as provided for under the Civil Code or other laws;
4.The responsible person of a business as provided for under the Business Registration Act; and
5.The representative or administrator of a non-juristic person organization.
When the person as described in the preceding paragraph is not the same person as the person in charge and responsible for the business, the person in charge and responsible for the business shall be imposed the sentence of punishment for criminal offense.

A taxpayer who commits a material act of tax evasion shall be dealt with in accordance with the applicable provisions of tax acts, and, in addition thereto, the MOF shall terminate the tax incentive and recover the benefits to which the taxpayer was originally entitled for the year(s) in which the violation occurred.
In the case of a taxpayer is found to have committed serious acts in violation of environmental protection, labor, food safety and sanitation laws, the central regulating authority-in-charge of incentive measures shall notice the MOF to terminate the tax incentive and recover the benefits to which the taxpayer was originally entitled for the year(s) in which the violation occurred.
Where an incentive is to be terminated and recovered in accordance with the preceding two Paragraphs, the MOF shall announce publicly the taxpayer’s name in the next year of the year during which the administrative disposition is confirmed, notwithstanding the restrictions under Paragraph 1, Article 33 of this Act.

Where a taxpayer voluntarily files a supplementary tax declaration with the tax authorities and makes supplementary payment covering the tax amount which he/she/it has failed to declare, as long as it is neither a case brought about by an informant, nor a case under investigation by an investigator appointed by the tax authorities or the MOF, the taxpayer may be remitted from any or all of the following punishments and from any criminal liability if a criminal act is involved:
1.The punishment imposed under the provisions of Articles 41 through 45 of this Act; and
2.The punishment imposed under various tax acts and regulations governing tax evasion.
Where a profit-seeking enterprise fails to preserve documents, in the event that the profit-seeking enterprise has given or obtained the documents which are duly and accurately recorded in account books and not involved in tax evasion, and prior to the completion of the administrative remedies or punishments by the tax authority, the original documents has been furnished or equivalent evidence required to be preserved can be obtained, the enterprise may be exempted from the sanction which is prescribed in Article 44 of this Act and from any criminal liability.
In addition to the amount of supplementary tax paid pursuant to the first paragraph, the taxpayer shall pay and be charged with the daily interest accrued on the amount of such supplementary tax at the interest rate based on the fixed interest rate on January 1 of each year for one-year time deposit of postal savings 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.
For taxpayers with undeclared tax amounts incurred before November 30, 2021, after the implementation of this article, those who voluntarily declare and pay tax to the tax authorities shall follow the provisions of the preceding paragraph. However, if the provisions prior to the amendment are more favorable to the taxpayer(s), such provisions prior to the amendment shall apply.

In the event of a minor offence punishable with a fine under this Act and/or any other tax act, or the amount of tax evaded is less than the specified amount, the fine may be mitigated or remitted.
The standards for determining the severity of a tax-evading act, the amount of tax evaded, and the amount of fine to be mitigated or remitted under the provisions set out in the preceding paragraph shall be prescribed by the MOF.

A taxpayer who has violated any provision of this Act or any other applicable tax law shall be dealt with according to the law in force as of the date on which the punishment for such violating act is imposed; however, if the relevant provisions of the law applicable prior to the imposition of the punishment for such violating act are more favorable to said taxpayer, such favorable provisions of the law shall prevail.