The competent tax authority should reward the person a certain percentage of the fine who reports or informs against a taxpayer of estate or gift tax and other related parties for tax evasion or helping others evade tax by under-reporting, non-reporting, concealing information, or using fraudulent or other illicit means, and keep the identity of such person confidential.

A fine that amounts to up to two times of the estate or gift tax due will be imposed on taxpayers who violate Article 23 or 24 herein for failing to file estate or gift tax return on time.

A fine that amounts to up to two times of the estate or gift tax unreported or under-reported shall be imposed on taxpayers who have filed the estate or gift tax return on time.

A fine that amounts to one to three times of the estate or gift tax calculated at the rate prevailing in the year of inheritance or at the time of gratuitous transfer shall be imposed on taxpayers who evade estate or gift tax intentionally by fraudulent or other illicit means, in addition to the estate or gift tax due.

The fine stipulated in paragraphs 44, 45, and 46 together with tax due shall not exceed the value of gross estate or total amount of gifts.

The competent authority should take rigorous disciplinary action against tax officers who violate the provisions of Article 29 herein and household registration officers who violate the provisions of Article 37 herein and order them to take remedial action swiftly; if the officer’s behavior involves criminal intent, the competent authority should take action in compliance with the Criminal Code and relevant laws.

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Taxpayer who violates Article 8 herein for splitting, delivering to legatee(s), or carrying out recordation of title transfer before estate tax due is paid off, or carrying out recordation of title transfer before gift tax due is paid off shall be subject to a prison term of no more than one year.

A delinquency charge penalty that amounts to one percent (1%) of estate or gift tax due for every two days of delay shall be imposed on taxpayers who fail to pay the estate tax or gift tax as determined by the tax authority in a timely manner pursuant to Article 30 herein; the tax authority should immediately forward the case to the court for compulsory execution, provided the tax owed is more than thirty (30) days past due. 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 a foresaid events along with concrete evidence and has been approved by the collection authorities, shall be exempted from the surcharge for delinquent payment.
Interest on the aforesaid tax due calculated at the interest rate for one-year term deposit quoted by the Postal savings fund shall accrue daily from the next day following the prescribed payment deadline to the date of full payment by the taxpayer.

A private enterprise that, in violation of provisions of Article 42, fails to ask the applicant to provide a photocopy of estate or gift tax payment certificate, or tax exemption certificate, or exclusion from gross estate certificate, or exclusion from total amount of gifts certificate issued by the competent tax authority and proceeds to carry out recordation of title transfer due to inheritance or gift shall be subject to a fine of no more than $15,000; if the registration agency is a government agency or public enterprise, the competent authority shall take rigorous disciplinary action against the officer-in-charge and his/her immediate superior.

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