Unless otherwise provided for under this Act, the provisions of this Act in connection with taxation shall be applicable, mutatis mutandis, to the imposition of belated surcharge, interest, delinquent reporting surcharge, non-reporting surcharge and fines; provided, however, that the tax payment priority set forth in Article 6 hereof and the provisions of Paragraph 2 of Article 26-1, Paragraph 2 and 3 of Article 38 hereof regarding interest surcharge shall not apply to the imposition of fines, delinquent reporting surcharge, and non-reporting surcharge.
Where a surcharge for delayed filing of tax return and non-filing of tax return has been forwarded to the Administrative Enforcement Agency for compulsory execution before the revision on November 30 2021, the tax payment priority set forth in Article 6 hereof such provisions prior to the amendment shall apply.

When receiving information or accusation to the effect that a taxpayer is evading tax payment, the tax authority, upon verification of the information or accusation, and the fine is confirmed and received, shall grant the informer a portion of the fine as reward, and keep the informer’s name in strict confidence.
If the informer meets one of the following conditions, the provisions of the preceding paragraph shall not apply:
1.The informer is a tax official;
2.The informer is the spouse, or within the third degree of kinship to the executing tax auditor;
3.The informer is a public official who performed his/her duties thereby finding and reporting tax evasion;
4.The informer received information from a person specified in Subparagraphs 1 to 3; or
5.The informer engaged in the tax evasion or other acts violating tax laws.
The amount of the reward allocated to the informer as prescribed in paragraph 1 shall not exceed twenty percent of said fine and not exceed NT$4.8 million.
At the effective date of the amendment of this Act on November 30, 2021, an informer who has been rejected by the tax authority as ineligible to receive the reward and who is pending a final decision, Paragraph 2 shall apply.

Except the provisions of Article 41 hereof, the provisions of this Act related to taxpayers shall be applicable, mutatis mutandis, to tax withholders, tax collection agents, tax payment agents and other persons who are required to pay taxes under this Act.

(Deleted)

Any person subject to the imposition of penalty under this Act or any other applicable tax act shall be punished by the tax authorities, and the relevant provisions governing the penalty procedures as provided for under other tax acts shall not apply. If the person so imposed with a penalty disagrees with such punishment, said person may take appropriate action in accordance with administrative remedy procedures and, prior to the conclusion of the administrative remedy procedures, is not subject to the compulsory execution stipulated in Article 39 hereof.

(Deleted)

(Deleted)

The enforcement rules of this Act shall be prescribed by the MOF.

This Act shall take effect as of the date of promulgation hereof; however, the effective date of the promulgation for clauses of this Act is on May 11, 2011, and the amendment to Article 20 on November 30, 2021, shall be determined by the Executive Yuan.