Chapter 5 Penalties
Article 28
Taxpayers shall, in the event of any of the following, in addition to be notified for completing required procedures or making corrections, be severely liable to a fine exceeding NT$9,000 but not exceeding NT$30,000.
1. Failing to complete necessary registration in compliance with Article 19 or 20.
2. Failing to file the necessary report in compliance with Regulations for the Collection of Commodity Tax or filing false reports.
3. Failing to affix tax-payment or tax-exemption certificates or any other Substitutes as approved by the competent authority on packings and containers.
4. Manufacturers failing to keep original documents of evidence for consumption of raw materials or sale and inventory of commodities in accordance with regulations.
Article 29
In the case the manufacturer fails to file the commodity tax calculation report within the time limit in accordance with Article 23 but has reported amendment and paid taxes within the amendment time limit prescribed in Article 25, a surcharge for delinquent reporting of 10% of the commodity tax payable but no less than NT$3,000 shall be collected from the manufacturer.
In the case the manufacturer still fails to file the amendment report within the time limit prescribed in Article 25, a surcharge shall be collected for non-reporting of 20% of the tax assessed by the competent tax authority but no less than NT$9,000.
Where there is no commodity tax payable, the surcharge shall be NT$3,000 for delinquent reporting and NT$9,000 for non-reporting.
Article 30
Commodity tax recorded on account for raw materials used for producing exported commodities shall be collected if the manufacturer fails to process the exported commodities within one and a half years from the date of the tax recorded or sells the raw materials domestically. In addition to the collection of tax, the manufacturer is liable to a belated surcharge calculated on a daily basis at 0.05% of the tax payable from the date immediately following the date of recording till the date of payment except that the cause for not exporting the commodities is not the fault of the manufacturer and as approved by the MOF.
Article 31
A taxpayer who fails to pay any amount of commodity tax within the prescribed time limit shall be subject to a belated surcharge.
Interest on the aforesaid tax due calculated at the interest rate for one-year term deposit of postal savings on January 1 of each year shall accrue daily from the next day following the prescribed payment deadline to the date of full payment by the taxpayer.
Article 32
In any of the following circumstances, the taxpayer shall be pursued for payment of taxes and fined 3 times less the amount of tax evaded:
1. Failing to complete necessary registration in compliance with Article 19, And illegally manufacturing commodities subject to commodity tax.
2. Failing to affix tax-payment or tax-exemption certificates or substitutes as approved.
3. Misrepresenting costly commodities as cheaper or other commodities.
4. Unauthorized selling or using of tax-exempt commodities for the purpose of tax evasion.
5. Altering or re-using tax-payment or tax-exemption certificates and tax payment receipts.
6. Misstating the quantities of raw material or finished commodities in stock in account books or records, the purpose of which has been ascertained as tax evasion.
7. Failing to report the ex factory quantity or under reporting.
8. Failing to report the selling price or taxable value or underpricing taxable commodities.
9. Forwarding the taxable commodities during the period prescribed in Article 25.
10. Failing to declare imported commodities subject to commodity tax at time of importation in accordance with regulations.
11. Any other illegal evasion of tax, receipt of tax refund or offset of commodity tax.