A business entity failing to apply for taxation registration in accordance with the prescribed provision, in addition to being ordered to comply with the requirements within a specified time limit, may be punished with an administrative fine of no less than NT$3,000 and no more than NT$30,000. In case of a failure in compliance with the requirements within the specified time limit, the business entity may be punished consecutively for each violation according to the relevant laws and regulations.

In any of the following circumstances, the business entity, in addition to being notified to make corrections or to comply with the requirements within a specified time limit, may be fined no less than NT$ 1,500 and no more than NT$15,000. Failure in compliance with the rules within the time limit may result in continuous punishment for each violation until compliance is met according to the relevant laws and regulations:
1.The business entity fails to comply with the rules to apply for modification of registration, cancellation of registration, or temporary suspension or resumption of business.
2.The business entity makes false statements in applying for business registration, modification of registration, or cancellation of registration.

In any of the following circumstances, the taxpayer, in addition to being notified to make corrections or to comply with the requirements within a specified time limit, may be fined no less than NT$3,000 and no more than NT$30,000. Failure in compliance with the rules within the time limit may result in continuous punishment for each violation and suspension of business:
1.Where uniform invoices have not been used, although prescribed.
2.Where uniform invoices have been supplied for use by others.
3.Where there is refusal to accept payment notice of business tax.

In the event a business entity fails to record the necessary particulars or records false data on issuing uniform invoices, in addition to being ordered to make corrections or fulfill the requirements within a specified time limit, the business entity shall be fined an administrative fine of 1% of the sales amount on the uniform invoice, but in an amount of no less than NT$1,500 and no more than NT$15,000. In case the business entity fails to make corrections or fulfill the requirements after being notified, or fails to make appropriate corrections or fulfill the appropriate requirements, the penalty shall be imposed consecutively for each violation according to the relevant laws and regulations.
In case the aforementioned unrecorded or false recorded item on the uniform invoice is the name, address, or business administration number of the purchaser, the second and the subsequent punishment shall be 2% of the sales amount stated on the invoice and shall be no less than NT$3,000 and no more than NT$30,000.

In the event that a business entity fails to include the business tax in the list price that it sets for taxable goods or services under Article 32, paragraph 2, and is notified to make corrections within a specified time limit but fails to do so, it shall be fined an administrative fine of no less than NT$1,500 and no more than NT$15,000.

In the event that a business entity fails to file the sales amount or a detailed list of uniform invoices used within the time limit as prescribed by in this Act, the business entity shall be liable to a surcharge for belated filing. The surcharge shall be equivalent to 1% of the tax payable for every two days overdue, provided that the filing is less than 30 days past due. The administrative fine shall not be less than NT$1,200 or more than NT$12,000. If the filing is in excess of 30 days past due, the business entity shall be liable to a non-filing surcharge equivalent to 30% of the tax payable, as determined by the competent tax authority. The amount of this surcharge shall not be less than NT$3,000 or more than NT$30,000. Where there is no tax payable, the surcharge for belated filing or non-filing shall be NT$1,200 and NT$3,000 respectively.

The tax-filing agent prescribed in Paragraph 1, Article 28-1 of this Act, who fails to file a business tax return and pay the business tax on behalf of the taxpayer within the prescribed period of time, shall be fined no less than NT$3,000 and no more than NT$30,000.

A taxpayer, failing to pay any tax within the specified time limit, shall be subject to a 1% surcharge on late payment for every two days in arrears, starting from the day immediately following the date the time limit expires. If the payment is not met thirty days after the time limit, the competent tax authority may, in addition to referring the case to the court for compulsory execution, suspend its business. 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.
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.

In any of the following circumstances, the taxpayer shall be pursued for payment of taxes owed and be fined no more than five times the amount of tax evaded, and the operation of the taxpayer's business may be suspended:
1. Where the taxpayer conducts business without application for taxation registration as required.
2. Where thirty days have elapsed since the time limit set for reporting the sales amount or detailed list of uniform invoices used, and the business tax due and payable has not been paid.
3. Where the sales amount is under-reported or not reported at all.
4. Where the taxpayer continues to conduct business after it has applied for cancellation of registration or its business has been suspended by the competent tax authority in accordance with the provisions of this Act.
5. Where the amount of input tax is falsely reported.
6. Where thirty days have elapsed since the time limit set for the payment of business tax, and the business tax has not been paid under Article 36, paragraph 1 herein.
7. Where tax is evaded in any other way.
In the event that a taxpayer falls within the circumstance of subparagraph 5 of the preceding paragraph, if the taxpayer has obtained a voucher issued by a party that was not a counterparty to a transaction, and it is found that a purchase had occurred and that the voucher had been delivered to the taxpayer by the profit-seeking enterprise that sold the goods, and that the profit-seeking enterprise that sold the goods had duly made a supplementary payment of the tax owed and been penalized, the taxpayer may be exempted from the penalty prescribed in the preceding paragraph.

A business entity found to have failed to issue uniform invoices or understated sales amount on uniform invoices before the statutory period for filing a tax return, in addition to paying the tax calculated on the basis of the understated or omitted sales amount at the prescribed tax rate, shall be fined no more than 5 times the amount of the tax evaded. But the amount of fines shall not exceed NT$1,000,000.
Business entities found to have the aforementioned circumstance and committed such a violation three times within a one-year period shall be suspended from business operation.

Where suspension of business is imposed as a penalty in accordance with this Act, a time period shall be set, with the maximum period not to exceed six months, provided, however, that where, by the end of the period of suspension, the business entity penalized has not met the required obligation, the penalty may continue to be imposed until such time as the obligation is met.
The penalty referred to in the preceding paragraph shall be enforced with the assistance of the police authorities and, further, a notice shall be given to the agency in charge of the business entity prior to enforcement.

A business entity who violates the Business Tax Act is liable to penalties of the current provisions or the previous act, whichever is lesser.

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