When receiving information or accusation that a taxpayer or tax withholder is evading tax payment through concealment, underreporting, fraud, or other improper means, the tax authority, upon verification of the information or accusation, shall grant the informer a reward of twenty percent of the fine and keep his/her name in strict confidence.
The tax authority shall notify the informer of the reward as provided in the preceding paragraph upon verification of the information or accusation, and within three days from receipt of the fine and set a time limit for his/her collection of the reward.
The informer who has participated in the tax evasion shall not be entitled to the reward.
Where the informer is a public functionary, the provisions of this article relating to the granting of a reward shall not apply.

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(Deleted)

Under any of the following circumstances, the competent tax authority shall, in addition to requiring the submission of a report or the amendment of report entries within a specified time period, impose upon the violator a fine of not more than NT$1,500:
1. Where the responsible person of a profit-seeking enterprise organized as a company, a cooperative, or other juristic person fails, in violation of Article 76, to report within the prescribed time period the dividends or profits payable or paid to shareholders, members, or investors;
2. Where the responsible person of a partnership fails, in violation of Article 76, to report the names and residences of partners, the amounts of their respective investments and the percentage of allocation of profit or loss in a detailed list;
3. Where the responsible person of a profit-seeking enterprise fails to record the necessary information in the account books required by Article 90;
4. Where the responsible person of a warehouse or godown fails to report the necessary information as required by Paragraph 1 of Article 91.

Where a taxpayer fails, in violation of Article 83, to provide account books and documentary evidences within the specified time period, shall be subject to a fine of not more than NT$1,500.
Where a taxpayer refused to accept a tax demand notice without furnishing justifiable reasons, the competent tax authority shall accomplish the service of such notice in accordance with Article 18 of the Tax Collection Act and the taxpayer shall be subject to a fine of not more than NT$1500.

(Deleted)

Where a taxpayer failed to file an annual income tax return within the period as specified in Article 71 but has subsequently filed one in accordance with Paragraph 1 of Article 79, and the amounts of taxable income and tax payable have been determined by the tax authority through investigation, it shall be levied a delinquent reporting surcharge in an amount equal to ten percent of the amount of tax payable assessed and determined by tax authority; where such a taxpayer is a profit-seeking enterprise organized as a sole proprietorship or a partnership, the enterprise shall be levied a delinquent reporting surcharge in an amount equal to ten percent of the amount calculated at the profit-seeking enterprise income tax rate applicable in the current year on the assessed income. The amount of the delinquent reporting surcharge shall not exceed NT$30,000 but shall not be less than NT$1,500.
Where a taxpayer further fails to file an annual income tax return within the time limit as prescribed in Paragraph 1 of Article 79, and the amounts of taxable income and tax payable have been determined by the tax authority based on the available data or the profit standard of the same trade, it shall be levied a non-reporting surcharge in an amount equal to twenty percent of the amount of tax payable assessed and determined by tax authority; where such a taxpayer is a profit-seeking enterprise organized as a sole proprietorship or a partnership, it shall be levied a non-reporting surcharge in an amount equal to twenty percent of the amount calculated at the profit-seeking enterprise income tax rate applicable in the current year on the assessed income. The amount of the non-reporting surcharge shall not exceed NT$90,000 but shall not be less than NT$4,500.
Paragraphs 1 and 2 shall not apply to taxpayers who are subject to individual income tax and those who are exempt from filing annual income tax returns according to Article 71 of this Act.

Where a profit-seeking enterprise had failed to file the income tax return for its undistributed surplus earnings before the filing deadline as required by Article 102-2 but subsequently completed the tax filing procedure in accordance with Paragraph 2 of Article 102-3, and the amounts of undistributed surplus earnings and additional income tax payable have been determined by the tax authority through investigation, it shall be levied a delinquent reporting surcharge in an amount equal to ten percent of the amount of additional income tax payable assessed and determined by tax authority. The amount of the delinquent reporting surcharge shall not exceed NT$30,000 but shall not be less than NT$1,500.
Where a profit-seeking enterprise further fails to file the tax return within the time limit as prescribed in Paragraph 2 of Article 102-3, and the amounts of undistributed surplus earnings and additional income tax payable have been determined by the tax authority based on the available data, it shall be levied a non-reporting surcharge in an amount equal to twenty percent of the amount of additional income tax payable assessed and determined by tax authority. The amount of the non-reporting surcharge shall not exceed NT$90,000 but shall not be less than NT$4,500.

Where an individual failed to file the tax return within the period as specified in Article 14-5, he/she shall be subject to a fine in the amount of not less than NT$3,000 but not more than NT$30,000.
In the case of an individual who has filed the house and land income tax return in accordance with this Act, any omission or underreporting of income taxable hereunder shall be subject to a fine of no more than twice the amount of the tax evaded.
In the case of an individual who fails to file the house and land income tax return in accordance with this Act, he/she shall, in addition to paying the amount of income tax assessed and determined by tax authority in accordance with this Act, be subject to a fine of no more than three times the amount of tax determined as payable.

(Deleted)

In the case of a taxpayer who has filed an annual income tax return or a current final income tax return or liquidation income tax return in accordance with this Act, any omission or under-reporting of income taxable hereunder shall be subject to a fine of no more than twice the amount of the tax evaded.
In the case of a taxpayer who fails to file an annual income tax return or a current final income tax return or liquidation income tax return in accordance with this Act and who is found by the tax authority to have income taxable hereunder, it shall, in addition to paying the amount of income tax assessed and determined by tax authority in accordance with this Act, be subject to a fine of no more than three times the amount of tax determined as payable.
Where a profit-seeking enterprise, due to tax exemption provided under the incentive statute or because of business deficit, does not have a taxable income even though the amount of income omitted or underreported is added to it, it shall be subject to a fine at prescribed multiples, respectively, according to the preceding two paragraphs on the amount of the taxable omission and underreporting of income calculated at the profit-seeking enterprise income tax rate applicable in the current year. The amount of the fine, however, shall not exceed NT$90,000 or be less than NT$4,500.
Where a profit-seeking enterprise is organized as a sole proprietorship or a partnership in accordance with Paragraphs 1 and 2 and there is any omission or underreporting of taxable income hereunder, such enterprises shall be subject to a multiplier fine, respectively, according to Paragraphs 1 and 2 on the omission and underreporting of taxable income calculated at the profit-seeking enterprise income tax rate applicable in the current year.
In the case of a taxpayer who is subject to individual income tax and fit any of the following conditions that falsely increases the amount of tax credit set forth in Paragraph 4 of Article 15, the taxpayer shall be subject to a fine of no more than the amount of the tax evaded:
1. A taxpayer who fails to calculate the amount of tax credit based on the tax credit rate or the amount of the credit ceiling as specified in Paragraph 4, Article 15.
2. A taxpayer who fails to calculate the amount of tax credit based on the amount of dividends or earnings received.
3. A taxpayer who receives neither dividends nor earnings and makes a false declaration of tax credit.

In case a taxpayer, after an additional tax payment notice has been served to him/her/it for tax evasion or omission, is suspected by the tax authority of concealing or transfering his/her/its property to evade the collection of tax, the tax authority may, with a statement of detailed facts, without furnishing any security, apply to the court for a provisional seizure of his/her/its property. But if the taxpayer has furnished property equivalent to the tax payable as security or a surety from a reliable businessman, the tax authority may file an application to the court for a withdrawal of the case or a lifting of the attachment.

Where a profit-seeking enterprise has filed an income tax return in accordance with Article 102-2 hereof, but did not report or underreported its retained surplus earnings in such tax return, it shall be subject to a fine of no more than the amount of the tax evaded.
Where a profit-seeking enterprise failed to file an income tax return in accordance with Article 102-2 hereof, and was discovered by the tax authority to have failed to declare retained surplus earnings which should have been reported under this Act, it shall, in addition to paying the amount of additional income tax assessed and determined by tax authority, be subject to a fine of no more than the amount of tax determined as payable.

Where the head of the unit responsible for tax withholding in a government agency, public school or enterprise, in violation of Paragraph 3 of Article 89 of this Act, fails to submit a prescribed report in time or to submit an accurate report or to issue a non-withholding tax statement in time, a notice shall be served upon the supervising authority concerned to take disciplinary action. Where the head of the unit responsible for tax withholding in a private institution or school, the responsible person of an enterprise, the administrator of a bankruptcy estate, or the practitioner of a profession fails to prepare and submit a report within the prescribed time limit or fails to make an accurate report or to issue a non-withholding tax statement as required by Paragraph 3 of Article 89 of this Act, he/she shall be subject to a fine of NT$1,500 and a notice shall be served a demanding supplemental report within a prescribed time limit. In case the supplemental report is not submitted in time, the institution or enterprise shall be subject to a fine at the rate of five percent of the amount of payment made by the said enterprise or institution. However, the maximum amount of the fine shall not be more than NT$90,000, and the minimum amount shall not be less than NT$3,000.

Where the trustee of a trust deed is found to have underdeclared or omitted the declaration of any revenue accrued on the trust property, or made false declaration of any relevant costs, necessary expenses and/or losses, and thus has caused an undercalculation of the amount of trust beneficiaries' income as required in Paragraphs 1, 2, 5, and 6 of Article 3-4, or has failed to accurately sort the categories of the beneficiaries' income, and thus has caused a reduction of trust beneficiaries' tax-paying obligations, the trustee shall be subject to a fine in an amount equal to five percent of the amount of underdeclared or evaded income of trust beneficiaries or the amount of incorrectly sorted income of such beneficiaries. The amount of the fine, however, shall not exceed NT$300,000 or be less than NT$15,000.
Where the trustee of a trust deed fails to calculate the amount of trust beneficiaries' income from different categories of income in accordance with the proportions set out in Paragraph 2 of Article 3-4 of this Act, the said trustee shall be subject to a fine in an amount equal to five percent of the deficit between the amount of income calculated by the trustee and the amount of income to be calculated in accordance with the applicable proportions. The amount of the fine, however, shall not exceed NT$300,000 or be less than NT$15,000.
Where the trustee of a trust deed fails to file in time or to file an accurate tax withholding return or fails to prepare and issue the relevant documents, withholding tax statements, non-withholding tax statements, other relevant certificates or receipts as required in Article 92-1 hereof, the said trustee shall be subject to a fine in the amount of NT$7,500, and in addition thereto, shall be required to make a supplemental filing or issuing within a given time limit. Where the trustee fails to make such supplemental filing or issuing within the given deadline, it shall be subject to a fine in an amount equal to five percent of the amount of revenue accrued on the trust property in the then current year. The amount of the fine, however, shall not exceed NT$300,000 or be less than NT$15,000.

A taxpayer who fails to pay within the prescribed time limit any amount of income tax shall be subject to a delinquency charge in an amount equal to one percent of the amount of said tax for every two days of delay. If the payment is still not made within thirty days after the time limit, the tax authority may, in addition to referring the case for compulsory execution, in the case of a profit-seeking enterprise, order a suspension of business until the date of payment. 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 foresaid events along with concrete evidence and has been approved by the tax authority shall be exempted from the surcharge for delinquent payment.
For any amount of income tax that is not paid within the time limit as provided in the preceding paragraph, interest accruable thereon as calculated on a daily basis at the interest rate for deposits as specified in Article 123 hereof for the period from the date immediately following the date of expiration of the time limit till the date of payment shall be collectable together with the amount of aforesaid income tax.
Business suspension as provided in this Act shall be enforced by the tax authority with the assistance of the police.

To an agent or business agent as provided in Article 73 of this Act who violates the provisions hereof, the respective penalty provisions applicable to taxpayers shall apply.

Under any of the following circumstances, the tax withholder shall be subject to the applicable punishment as set forth respectively herein below:
1. A tax withholder who fails to withhold tax in accordance with Article 88 shall, in addition to being instructed to pay the tax amount which should have been withheld but was not withheld or under-withheld and to submit supplemental withholding tax statements within a given time limit, be subject to a fine of no more than the amount of the tax amount that should have been withheld but was not withheld or under-withheld. If the withholder still does not comply with the instruction to pay the tax amount or to submit supplemental withholding tax statements accurately within the given time limit, he/she shall be subject to a fine of no more than three times the amount of the tax amount which should be withheld but was not withheld or under-withheld;
2. A tax withholder who has withheld taxes in accordance with this Act but fails to fill out the withholding tax statements accurately within the time limit prescribed in Article 92 shall be instructed to make a supplemental report and be subject to a fine at the rate of twenty percent of the tax amount withheld. The amount of the fine, however, shall not exceed NT$20,000 or be less than NT$1,500. If the withholding statements are filed after the deadline as a result of the tax withholder’s own initiative, the fine shall be reduced by fifty percent. A tax withholder who is instructed to make a supplemental report on the withholding tax statements within a time limit prescribed by the tax authority but fails to do so shall be subject to a fine of no more than three times the amount of the tax withheld. The amount of the fine, however, shall not exceed NT$45,000 or be less than NT$3,000.
3. A tax withholder who fails to pay the tax withheld within the time limit prescribed in Article 92 shall be subject to a belated surcharge at the rate of one percent of the amount of the payment due for every two days of delay.

Before December 31, 2017, where a profit-seeking enterprise fails to set up a imputation credit account which should be set up or update the records in such account as required in accordance with Articles 66-1 through 66-4 of this Act in force at the time the commission occurs, it shall be subject to a fine in the amount of not less than NT$3,000 but not more than NT$7,500 and shall be ordered, by a notice, to set up that account or to update the records in that account within one month accordingly. If the profit-seeking enterprise again fails to set up or to update the shareholder tax offsetting account after expiry of the one-month time limit, it shall be subject to a fine in the amount of not less than NT$7,500 but not more than NT$15,000 and shall be ordered, by a notice, to set up or to update such an account accordingly. Any further failure of the profit-seeking enterprise to set up or to update the shareholder tax offsetting account shall be subject to the same punishment successively on each violation basis until the said account has been set up and is regularly updated in accordance with this Act.

Before December 31, 2017, under any of the following circumstances, a profit-seeking enterprise shall be ordered to pay the amount of the imputation tax credit of over-distributed surplus earnings, and shall be subject to a fine in an amount no more than the said amount of over-distributed surplus earnings:
1. The profit-seeking enterprise has violated Paragraph 2 of Article 66-2, Article 66-3, or Article 66-4 of this Act in force at the time the commission occurs by falsely increasing the amount in the imputation credit account, or short-reporting the amount of balance in the account of booked accumulation of retained surplus earnings set forth in Article 66-6 hereof in force at the time the commission occurs, to the extent that the amount of imputation tax credit actually allocated to shareholders or members has exceeded the amount of imputation tax credit which may be allocated to shareholders.
2. The profit-seeking enterprise has violated Paragraph 1 of Article 66-5 hereof in force at the time the commission occurs because the amount of imputation tax credit allocated by it to its shareholders or members has exceeded the amount of balance in its imputation credit account as booked as of the date of distribution of dividends or other surplus earnings.
3. The profit-seeking enterprise has violated Article 66-6 hereof in force at the time the commission occurs when distributing the net dividend by using a tax deduction ratio which is higher than the designated ratio for such purpose, whereby the amount of imputation tax credit actually allocated to its shareholders has exceeded the amount of imputation tax credit to be calculated in accordance with this Act.
Before December 31, 2017, where a profit-seeking enterprise has violated Article 66-7 hereof in force at the time the commission occurs by allocating the amount of imputation tax credit to its shareholders or members for them to offset the income tax payable by them, the said profit-seeking enterprise shall be ordered to pay, within a given time limit, the amount of imputation tax credit so allocated by it, and shall be subject to a fine in an amount no more than the amount allocated.
In case the profit-seeking enterprise set forth in the preceding two paragraphs has suspended business, closed down or moved to an unknown place, the competent tax authority shall collect from the shareholders or members of the said enterprise the amount of imputation tax credit which was over-allocated or unlawfully allocated by the said enterprise to its shareholders or members.

Before December 31, 2017, a profit-seeking enterprise which distributed dividends or earnings in the year 1998 or each ensuing year thereafter to shareholders, members, or investors and inaccurately filled out dividend statements or failed to issue dividend statements on a prescribed form by the deadline as fixed in Paragraph 1 of Article 102-1 hereof shall be ordered to correct the dividend statements or to issue the dividend statements, and shall further be subject to a fine in an amount equal to twenty percent of the total amount of deductible tax indicated in the dividend statements provided that the amount of the fine shall not exceed NT$30,000 or be less than NT$1,500, but it may be reduced by one half if the said enterprise takes initiative to declare the dividends accurately on the dividend statement or to issue the dividend statements after expiry of the foregoing deadline. In case the profit-seeking enterprise further fails to declare accurate dividends or to issue the dividend statements within a given time limit after having been ordered to do so, it shall be subject to a fine of no more than three times the total amount of deductible tax provided that the amount of such fine shall not exceed NT$60,000 or be less than NT$3,000.
After January 1, 2018, a profit-seeking enterprise which distributed dividends or earnings in the year 1998 or an ensuing year thereafter to shareholders, members, or investors and failed to enter accurate data or to issue dividend statements on a prescribed form by the deadline as fixed in Paragraph 1 of Article 102-1 hereof shall be ordered to correct the dividend statements or to issue the dividend statements, and shall further be subject to a fine in an amount equal to two percent of the total amount of the dividends on the earnings indicated in the dividend statements provided that the amount of the fine shall not exceed NT$30,000 or be less than NT$1,500, but it may be reduced by one half if the said enterprise takes the initiative to declare the dividends correctly on the dividend statement or to issue the dividend statements after expiry of the foregoing deadline. In case the profit-seeking enterprise further fails to declare accurate dividends or to issue the dividend statements within a given time limit after having been ordered to do so, it shall be subject to a fine of no more than twenty percent of the total amount of the dividends or earnings provided that the amount of such fine shall not exceed NT$60,000 or be less than NT$3,000.
A profit-seeking enterprise which has violated Paragraph 2 of Article 102-1 hereof by failing to timely or accurately file a statement of changes in imputation credit account shall be subject to a fine of NT$7,500 and shall be ordered, by a notice, to file such statement within a given time limit. If the said profit-seeking enterprise further fails to do so after expiry of the deadline, the fine shall be imposed on the basis of each violation until the time of its filing of the statement required.

Where a company, cooperative, or other juristic person who increases dividends or earnings distributed to shareholders, members, or investors through false arrangements or improper means, it shall be subject to a fine of no more than thirty percent of the amount of the false increase of the dividends or earnings. However, the amount of the fine shall not exceed NT$300,000 or be less than NT$15,000.

(Deleted)

Any delinquent reporting surcharge or non-reporting surcharge provided in this chapter shall be made known to the party at default by the tax authority by serving a surcharge assessment notice in which the facts and the basis of imposition thereof shall be given. Where the notice carries a wrong entry or computation error, the party at fault may, within ten days from receipt thereof, apply to the tax authority for recheck or correction.
Upon expiration of the time limit as provided in the preceding paragraph, the tax authority shall issue a surcharge demand notice requiring payment by the party at fault within ten days.

(Deleted)

Where a certified public accountant or any other lawful agent, when acting on behalf of a taxpayer in matters relating to income estimation, filing of returns, application for recheck, administrative appeal or administrative litigation, certification of contents of account books or other affairs connected with taxation, commits a breach of any of the provisions of this Act, the competent tax authority may report the matter through channels to the MOF.

All personnel of the tax authority shall keep in strict confidence, except to concerned parties and agencies, the amounts of income and income tax of any taxpayer, documentary evidences, and statements or documents made or provided by other parties. Any person found guilty thereof by the authority-in-charge or upon information of the injured party shall be subject to severe disciplinary action. Where such a person is also guilty of violating the Criminal Code, he/she shall further be referred to the court to be dealt with in accordance with law.
Concerned parties and agencies as provided in the preceding paragraph refer to the taxpayer himself/herself/itself, his/her/its agent, attorneys, partners, successors, tax withholders, taxation agencies, control agencies, agencies receiving administrative appeal or handling administrative proceedings related to taxation, and such other agencies and personnel thereof as determined by the MOF.
The furnishing of information by a tax authority to other government agencies for statistical purposes involving no disclosure of names of taxpayers is not subject to the confidence keeping restriction.
Personnel of government agencies disclosing such information furnished by tax authority as provided in the first paragraph of this article shall be subject to punishment comparable to that imposable on personnel of tax authority.

Tax assessors and collectors violating Article 68, 78, 86 or 103 of this Act shall be punished.