When receiving information or accusation to the effect that a taxpayer or tax withholder is evading tax payment through concealment, under-reporting, fraud or other improper means, the collection authority, upon verification of the information or accusation, shall grant the informant or accuser a reward of twenty per cent of the fine and keep his name in strict confidence.
The collection authority shall notify the informant or accuser of the reward as provided in the preceding paragraph when the judgment for fine is confirmed by the court and within three days from receipt of the fine and set a time limit for his collection of the reward.
An informant of accuser who has participated in the tax evasion shall not be entitled to the reward.
Where the informant or accuser is a public functionary, the provisions of this Article relating to grant of reward shall not apply.

(Deleted)

(Deleted)

Under any of the following circumstances, the local collection authority-in-charge shall, in addition to requiring submission of report or amendment of report entries within a specified time period, impose upon the violator a fine of not exceeding 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 the provisions 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 the provisions of Article 76, to report the names and residences of partners, the amount 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 the provisions of Article 90;
4.Where the responsible person of a warehouse or godown fails to report the necessary information as required by the provisions of the Paragraph 1 of Article 91.

Where a taxpayer fails in violation of the provisions of Article 83, to produce account books and documentary evidences within the specified time period, the collection authority shall impose upon him a fine of not exceeding NT$1,500.
Where a taxpayer refused to accept a tax demand notice without furnishing justifiable reasons, the local collection authority-in-charge shall, in addition to accomplishing the service of such notice in accordance with the provisions of Article 18 of the Tax Collection Act, impose upon him a fine of not exceeding NT$500.

(Deleted)

Where a taxpayer failed to file annual income tax return within the period as specified in the provisions of Article 71 but has subsequently filed it in accordance with the provisions of Paragraph 1 of Article 79, the collection authority shall, after determining the amount of its income and the amount of tax payable through investigation, levy a delinquent reporting surcharge in an amount equal to ten percent of the tax determined as payable; where a profit-seeking enterprise is organized as a sole proprietorship or a partnership, such 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 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 Article 79, and the amount of taxable income and the amount of tax payable have been determined by the collection authority based on the available data or the profit standard of the same trade, the collection authority shall levy a delinquent reporting surcharge in an amount equal to twenty percent of the tax determined as payable; where a profit-seeking enterprise organized as a sole proprietorship or a partnership shall be levied a delinquent 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 delinquent reporting surcharge shall not exceed NT$90,000 but shall not be less than NT$4,500.
The provisions of Paragraphs 1 and 2 shall not apply to taxpayers who are subject to consolidated 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 the provisions of Article 102-2, but subsequently completed the tax filing procedure in accordance with the provisions of Paragraph 2 of Article 102-3 hereof, the tax collection authority shall, after having verified the actual amount of such undistributed surplus earnings and the amount of additional income tax payable, surcharge a delinquent fee at the rate equal to ten percent of the amount of additional income tax payable so assessed. The amount of 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, the tax collection authority shall, after having verified the actual amount of the undistributed surplus earnings and the amount of additional income tax payable, surcharge a late filing fee at the rate equal to twenty percent of the assessed amount of additional income tax payable. The amount of delinquent 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 the provisions of Article 14-5, shall be imposed with 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 the provisions of 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 an individual who fails to file the house and land income tax return in accordance with the provisions of this Act, shall 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, current final report on total business income or income earned from liquidation in accordance with the provisions of 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, current final report on total business income or income earned from liquidation in accordance with the provisions of this Act and who is found by the collection authority to have income taxable hereunder, the collection authority shall, in addition to determining the tax payable in accordance with act, impose 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, shall not have a taxable income even though the amount of income omitted or under-reported is added to it, a fine shall be imposed separately at prescribed times according to the preceding two paragraphs on the taxable omission and under-reporting 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 under-reporting of taxable income hereunder, such enterprises shall be imposed a multiplier fine, respectively, according to Paragraphs 1 and 2 on the amount on the basis of assessed short-declared or under-declared 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 consolidated income tax complies with any one of the following conditions that falsely increases the amount of tax credit set forth in Paragraph 4, Article 15 shall be imposed a fine of no more than one fold of the amount of the tax evaded or over-refunded.
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 the provision of 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 any dividends nor earnings and makes a false declaration of tax credit.

In case a taxpayer has, after an additional tax payment notice has been served, for his tax evasion or omission, been found out by the collection authority indications of suspected concealment of his properties or making ownership transfer in order to avoid enforced execution, the collection authority may, with a statement of detailed facts, apply to the court for an attachment on the taxpayer's properties and may be exempt from furnishing guaranty against attachment. But if the taxpayer has furnished appropriate guarantee in property or a surety from a reliable businessman, the collection authority may file an application to the court for a withdrawal of the case or lifting the attachment.

Where a profit-seeking enterprise has filed the income tax return in accordance with the provisions of Article 102-2 hereof, but did not declare or under-declared its retained surplus earnings in such tax return, it shall be imposed with a fine for such failure in an amount not more than twice as much as the amount of short-declared or under-declared profit-seeking enterprise income tax.
Where a profit-seeking enterprise failed to make voluntary filing of income tax return in accordance with the provisions of Article 102-2 hereof, and was discovered by the tax collection authority to have failed to declare a retained surplus earnings which should be declared under the act, the tax collection authority shall, in addition to assess the amount of additional income tax leviable, also impose on the said profit-seeking enterprise a fine in an amount of not more than twice as much as the amount of additional tax leviable.

Where the head of the unit responsible for the tax withholding personnel of a government agency, public school or enterprise, in violation of the provisions of Paragraph 3 for Article 89 of this Act, fails to submit a prescribed report in time or to submit a truthful report or to issue withholding exemption certificate in time; a notice shall be served upon the competent authority concerned to take disciplinary action. The head of the unit responsible for the tax withholding personnel of a private institution or school; the responsible person of an enterprise; the trustee of a bankrupt estate, or the practitioner of a profession who fails to prepare and submit a report within the prescribed time limit or fail to make a truthful report or to issue withholding exemption certificate as required by the provisions of Paragraph 3 of Article 89 of this Act shall be subject to a fine of NT$1,500, and a notice shall be served demanding supplemental report within a prescribed time limit. In case of failure to do so in time, the institution or enterprise shall be subject to a fine at the rate of five per cent 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 under-declared 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 under-calculation of the amount of trust beneficiaries' income as required in Paragraphs 1 and 2 and Paragraphs 5 and 6, Article 3-4; or has failed to make accurate sort the categories of the beneficiaries' income, and thus has caused reduction of trust beneficiaries' tax-paying obligation, the trustee shall be imposed a fine in an amount equal to 5% of the amount of under-declared 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 Two, Article 3-4 of this Act, the said trustee shall be imposed a fine in an amount equal to 5% 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 or to file accurate tax withholding return, or to prepare and issue the relevant documents or withholding certificates or withholding free certificates or other relevant certificates or receipts as required in Article 92-1 hereof, the said trustee shall be impose a fine in the amount of New Taiwan Dollar Seventy Five Hundred (NTD 7,500), and in addition thereto, shall be required to make supplemental filing or issuing within a given time limit. Failure to make such supplemental filing or issuing beyond the given deadline shall subject the trustee to a fine in an amount equal to 5% 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 surcharge for delinquent payment at the rate of one per cent of the amount of the payment due for every two days of delay. If the payment is still not made within thirty days after the time limit, the collection 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 collection authorities, shall be exempted from the surcharge for delinquent payment.
Any amount of income tax is not paid within the time limit as provided in the preceding Paragraph, an 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 or surcharge due.
Business suspension as provided in this Act shall be enforced by the collection 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 the provision of Article 88 shall, in addition to being instructed to pay the tax amount which should be withheld but was not withheld or has short withheld and to submit supplemental tax-withholding certificates within a given time limit, be subject to a fine of no more than one fold of the amount of the tax amount that should be withheld but was not withheld or was short withheld. If the withholder still does not comply with the instruction to pay the tax amount or to submit supplemental tax-withholding certificates truthfully within the given time limit, he shall be subject to a fine of no more than three folds the amount of the tax amount which should be withheld but was not withheld or was short withheld;
2. A tax withholder who has withheld taxes in accordance with this Act but fails to fill out the tax-withholding certificates truthfully 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 per cent 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 report is filed after the deadline as a result of the tax withholder’s own initiative, the fine shall be reduced by fifty per cent. The tax withholder, who is instructed to make a supplemental report on the tax withholding certificates 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 folds 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 surcharge for delinquent payment at the rate of one per cent of the amount of the payment due for every two days delay.

Before December 31, 2017, where a profit-seeking enterprise fails to set up a shareholder tax offsetting account which should be set up or update the records in such account as required in accordance with the provisions of Articles 66-1 to 66-4 of this Act in force of its commission, it shall be imposed with 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 imposed with 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, the act violating profit-seeking enterprise shall be ordered to pay up the income tax which shall otherwise be offset in respect of the amount of over-distributed surplus earnings, and shall be imposed a fine in an amount no more than one fold of the said amount of over-distributed surplus earnings:
1.The profit-seeking enterprise has violated the provisions of Paragraph 2, Article 66-2, Article 66-3, or Article 66-4 of this Act in force of its commission by falsely increasing the amount in the shareholder tax offsetting account, or short-declaring the amount of balance in the account of booked cumulating of retained surplus earnings set forth in Article 66-6 hereof in force of its commission, to the extent that the amount of deductible tax actually allocated to shareholders or members has exceeded the amount of deductible tax which may be allocated to shareholders.
2.The profit-seeking enterprise has violated the provisions of Paragraph 1, Article 66-5 hereof in force of its commission because the amount of deductible tax allocated by it to its shareholders or members has exceeded the amount of balance in its shareholder tax offsetting account as booked as of the date of distribution of dividends or other surplus earnings.
3.The profit-seeking enterprise has violated the provisions of Article 66-6 hereof in force of its commission 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 deductible tax actually allocated to its shareholders has exceeded the amount of deductible tax to be calculated in accordance with this Act.
Before December 31, 2017, where a profit-seeking enterprise has violated the provisions of Article 66-7 hereof in force of its commission by allocating the amount of deductible tax 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 deductible tax so allocated by it, and shall be imposed with a fine in an amount no more than one fold of the amount allocated.
In case the profit-seeking enterprise set forth in the preceding two Paragraphs has wound up, closed down or moved to an unknown place, the competent tax collection authority shall collect from the shareholders or members of the said enterprise the amount of deductible tax which was over-allocated or unlawfully allocated by the said enterprise to its shareholders or members.

Before January 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 failed to enter correct data in or to issue the dividend statements on a prescribed form by the deadline as fixed in Paragraph 1, Article 102-1 hereof shall be ordered to correct the entries of or to issue the dividend statements, and shall further be imposed with a fine in an amount equal to 20% 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, nor may it be less than NT$1,500, but may be reduced by one half if the said enterprise takes initiative to declare the dividends or to issue the dividend statements after expiry of the foregoing deadline. In case the profit-seeking enterprise further fails to declare correct 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 each ensuing year thereafter to shareholders, members, or investors and failed to enter correct data or to issue the dividend statements on a prescribed form by the deadline as fixed in Paragraph 1, Article 102-1 hereof shall be ordered to correct the entries of or to issue the dividend statements, and shall further be imposed with a fine in an amount equal to 2% 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 may be reduced by one half if the said enterprise takes the initiative to declare the dividend or to issue the dividend statements after expiry of the foregoing deadline. In case the profit-seeking enterprise further fails to declare correct 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 20% 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 the provisions of Paragraph 2, Article 102-1 hereof by failing to file timely or accurate statement of changes in shareholder tax offsetting account shall be imposed with 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 30% of the amount of the false increase of the dividends or earnings. However, the amount of the fine shall not exceed NT$300,000 and be less than NT$15,000.

(Deleted)

Any surcharge for reporting or non-reporting and under estimation as provided in this Chapter shall be made known to the party at default by the collection 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 default may, within ten days from receipt thereof, apply to the collection authority for recheck or correction.
Upon expiration of the time limit as provided in the preceding Paragraph, the collection authority shall issue a surcharge demand notice requiring payment by the party at default within ten days.

(Deleted)

Where a legally registered accountant or any other lawful agent, when acting on behalf of a taxpayer in matters relating to income estimation, filing of returns, application for reinvestigation, administrative appeal or administrative proceedings, certification of contents of account books or other affairs connected with taxation, commits a breach of any of the provisions of this Act, the local collection authority-in-charge may report the matter through channels to the Ministry of Finance.

All personnel of the collection 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 produced 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, Code, he shall further be referred to the court to be dealt with in accordance with act.
Concerned parties and agencies as provided in the preceding paragraph refer to the taxpayer himself, his agent, attorneys, partners, successors, tax withholders, taxation agencies, control agencies, agencies receiving administrative appeal or handing administrative proceedings related to taxation, and such other agencies and personnel thereof as determined by the Ministry of Finance.
The furnishing of information by a collection authority to other government agencies for statistical purposes involving no disclosure of name of taxpayers is not subject to the confidence keeping restriction.
Personnel of government agencies disclosing such information furnished by tax agencies as provided in the first paragraph of this Article shall be subject to punishment comparable to that imposable on personnel of tax agencies.

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