Chapter 5 Penalty Provisions
Article 49
The provisions regarding imposition of surcharges on belated reporting or non-reporting as specified in a article 49 of the Act shall apply to the filing of the declaration of amount of sales or the detailed statement of uniform invoices effective from April 1, 1986, the date on which the amendment of the Act come into force.
Article 50
For collection of the charge for belated reporting and non-reporting as prescribed in Article 49 of the Act, the tax authority in charge shall prepare a collection list every month and issue payment notices within fifteen days from one month after the due date for reporting.
Article 51
The time limit referred to in Articles 45 to 48-1 for matters that require compliance to be achieved or corrections to be made may not exceed 15 days counting from the day following the date on which the notice is served.
Article 52
The circumstance "the amount of input tax is falsely reported" as set out in Subparagraph 5 of Paragraph 1 of Article 51 of the Act includes any filing for a tax refund or credit under any circumstance in which the Act prohibits deduction of the input tax amount, or in which no purchase has in fact occurred, or in which an input tax voucher has been falsified.
The amount of tax evasion for circumstances set out in Subparagraphs 1 to 6 of Paragraph 1 of Article 51 of the Act shall be determined in accordance with the following provisions:
1. For circumstances set out in Subparagraphs 1 to 4 and Subparagraph 6, the amount of tax evaded shall be the delinquent tax amount leviable assessed by the competent tax authority based on the data it obtained from investigation, including the input tax that has been reported pursuant to Article 35 of the Act and that is not of any type of input tax provided in Article 19 therein, and the input tax calculated in accordance with Paragraph 2 of Article 15-1 of the Act.
2. For the circumstance set out in Subparagraph 5, the amount of tax evaded shall be the actual amount of tax evaded as a result of false reporting of input tax that has been discovered by the competent tax authority.