Chapter 5 Rewards and Punishments
Article 99
With respect to the disciplinary action in terms of "business suspension" to be enforced under Article 112 of the Act, the duration of such business suspension shall expire on the date whereupon the tax-payer subject to such disciplinary action has fulfilled its obligation as required by the Act.
Article 100
The public announcement of business suspension shall be posted on an obvious spot around the main entrance of the premises of the profit-seeking enterprise, which shall not be covered, scratched or torn by the profit-seeking enterprise. Otherwise, the enterprise will be reported by the tax office to related law enforcement agencies.
Article 102
Where a taxpayer violates Article 71 of the Act by failing to conduct final settlement and filing by the specified deadline, while filing by himself before the late filing notice issued by the tax office is delivered, he shall be additionally levied a belated filing surcharge in accordance with Paragraph 1, Article 108 of the Act;
Where a taxpayer is late for the deadline for make-up declaration specified by the late filing notice, while filing by himself before the tax office delivers the notice of approved income amount and amount of tax payable, he shall be additionally levied a non-filing surcharge in accordance with Paragraph 2, Article 108 of the Act.
Where a profit-seeking enterprise violates Article 102-2 of the Act by failing to conduct filing of undistributed earnings by the specified deadline, while filing by itself before the tax office delivers the notice of late filing, it shall be additionally levied a belated filing surcharge in accordance with Article 108-1 Paragraph 1 of the Act; where it is late for the deadline for make up declaration specified by the late filing notice, while filing by itself before the tax office delivers the notice of approved undistributed earnings and tax amount to be additionally levied, it shall be additionally levied a non-filing surcharge in accordance with Paragraph 2, Article 108-1 of the Act.
Article 104
The act of a taxpayer failing to pay the income tax beyond the prescribed time limit (the deadline date) as set forth in Article 112 of the Act shall include any of the following circumstances:
1.(deleted)
2.Failing to pay the assessed provisional tax beyond the deadline date specified in the tax payment notice issued by the tax authority in charge in accordance with the provisions set out in Paragraph Two, Article 68 of the Act;
3.Failing to pay the tax payable declared in the annual income tax return beyond the deadline date specified in Article 71 of the Act (of the current taxation year);
4.Failing to pay the additional income tax assessable on the undistributed surplus earnings (of the preceding taxation year) beyond the time limit (deadline date) specified in Article 102-2 of the Act (of the current taxation year);
5.Failing to pay the assessed income tax beyond the time limits (deadline date) respectively specified in the income tax payment notice issued under Article 100, Article 114, Article 114-2 of the Act, and/or in accordance with the Taxation Act; or
6.Failing to pay the tax payable declared in the current final report on total business income or income earned from liquidation beyond the deadline date specified in Paragraphs 1 and 2, Article 75 of the Act.