How to report a business entity that, in order to escape tax, is not issuing uniform invoices but should
(Taichung News) The National Taxation Bureau of the Central Area, M.O.F. said that if the public finds that business entities who should give out the uniform invoice according to regulations but do not submit one when selling goods or services, consumers should provide specific evidence of the tax evasion in writing, by telephone, paying an on-site tax office visit, etc. to the taxation bureau of the admini-strative region for a tax-evasion report. The public may also file a report about tax evasion by e-mail on the website of each region.
The Bureau indicates that if customers buy goods or services and find that the store does not give invoices, they can first check whether the store's premises have posted a round yellow "No uniform invoice is provided here" notice, or they can go to the "Taxation Portal of Ministry of Finance" website and click "Public" to check if the store should give out the uniform invoice or not. To inquire, enter the store's name, address, or BAN（Business Administrative Number）. If it is found that the store is a business entity required to provide a unified invoice but does not, wronged consumers should provide the name and address of the store and the evidence of the transaction that resulted in the failure to issue a uniform invoice. The contents of the transaction 【time of purchase, item(s) purchased, bills or proof of payment】 may be reported to the Bureau in any way, such as in writing, by telephone, on-site tax office visit, or by e-mail.
The Bureau further explained that for cases reported by the public, they will conduct verification based on the specific tax evasion evidence provided by a wronged customer. If it is found that there is a tax evasion situation, according to the regulations, the levy authority will impose 20% of the penalty as a bonus for the wronged customer. The maximum amount of each case is NT$4.8 million. However, this bonus will be paid only after the store has paid a fine. Some tax evasion cases after investigation result in a no-fine penalty, according to the free-penalty regulations. So some cases of tax evasion might not offer a bonus for the prosecutor because of this.
(News provided by Ms. Hsiu-Hua Ho, Revenue Officer, Third Examination Division, National Taxation Bureau of the Central Area, M.O.F. Tel: 04-23051111 Ext.7333)