In accordance with Article 48-1 of the Tax Collection Act, if a taxpayer voluntarily files a supplementary tax declaration with the tax authorities and makes supplementary payment covering the tax amount which he/she/it has failed to declare, as long as it is neither a case brought about by an informant, nor a case under investigation by an investigator appointed by the tax authorities or the Ministry of Finance, the taxpayer may be remitted from any or all of the punishments and from any criminal liability if a criminal act is involved. However, in regard to the said amount of supplementary tax, the taxpayer shall pay and be charged with the daily interest accrued on the amount of such supplementary tax from the date immediately following the original deadline to the date on which the supplementary tax is paid. However, if the taxpayer pays the supplementary tax only after the case is initiated by an informant or is under investigation by an investigator appointed by the tax authorities or the Ministry of Finance, this exemption shall not apply.

The National Taxation Bureau of Kaohsiung, Ministry of Finance, provides the following example: Company A sold an air conditioner for NTD 52,500 to a consumer, Party A, in February 2024 and issued a two-copy uniform invoice for NTD 52,500 （tax included）to Party A as required by law at the time of the sale. However, the National Taxation Bureau discovered that Company A failed to declare the sales amount of NTD 50,000 and to pay the business tax of NTD 2,500 when filing its business tax for January and February 2024. Although Company A claimed that it had honestly issued a uniform invoice to the consumer but had negligently failed to declare the amount, Company A’s situation does not qualify for voluntary filing and payment of business tax as prescribed in Article 48-1 of the Tax Collection Act. As a result, Company A was required to pay the tax as prescribed by law.

The Bureau would like to remind business entities, which have issued uniform invoices as prescribed by law but failed to file the tax, to promptly file a supplementary tax declaration and pay the taxes owed, including any incurred taxes, in order to be exempt from penalties as prescribed in Article 48-1 of the Tax Collection Act. If there are further questions, please dial the free service hotline 0800-000-321 for more information. 

Provided by: Sales Tax Section
Contact person：Ms. Li.         Telephone：（07）7256600  Ext. 7370
Written by：Ms. Chen.        　Telephone：（07）7256600  Ext. 7373