:::Skip to main content
Home Site Map FAQ Contact Us 中文版 RSS
Share information to Facebook Share information to Line Forwarding information by email Share information to Twitter Share information to Plurk Pop-up print setting

Profit-seeking Enterprises Selling or Purchasing Goods (Services) Shall Provide or Obtain Certificates

National Taxation Bureau of the Southern Area, Ministry of Finance stated that according to Article 44 of the Tax Collection Act (hereinafter referred to as "the Act")  amended on December 17, 2021, when a profit-seeking enterprise selling or purchasing goods (services) fails to provide or obtain certificates to or from others or to keep certificates as required by the law, a fine in an amount no more than five percent (5%) of the total amount of the relevant certificates as verified and determined shall be imposed on such enterprise. The amount of fines shall not exceed NT$1,000,000. The Reference Table for Fines and Multiples of Punishments has also been amended by the Ministry of Finance. The enterprise found to have the aforementioned circumstance but did not intentionally commit such a violation for the first, second, and third time within a one-year period shall be fined respectively in an amount equivalent to 2%, 2.5%, and 3% of the total amount of the relevant certificates as verified and determined by the tax collection authority.
For example, Company A, which was found to have failed to obtain uniform invoices for NT$1,100,000 (VAT excluded) when purchasing goods (services), should be imposed with a fine in an amount no more than NT$55,000 (5%). Since Company A was found to have unintentionally violated the regulation for the first time within one year, the fine will be 2% of the total amount, that is NT$22,000.
The Bureau urges that profit-seeking enterprises selling or purchasing goods (services) should provide, obtain or keep certificates as required by the law in order to avoid punishment. The Bureau would like to issue a reminder that, where a profit-seeking enterprise fails to obtain certificates from sellers at the time of purchasing goods (services), and has voluntarily brought about an informant or obtained the certificates, or has recorded the necessary information in the accounting books and provided delivery notes and certificates of payment which has been audited and certified by a certificated public accountant or disclosed the information in its annual income tax return, 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 collection authorities or the Ministry of Finance, the enterprise may be remitted from the punishment imposed under Article 44 of the Act. 

Press release contact: 
Ms. Tiao, First Legal Affairs Division
TEL: 06-2223111 ext.8095.  

Issued:National Taxation Bureau of Southern Area Release date:2022-06-16 Last updated:2022-06-16 Click times:167