Land Tax Act Article 54
Taxpayers who, through changing or concealing land category or grade, or when the reasons or facts for applying special tax rates, reducing or exempting land value tax or agricultural land tax cease to exist, and fail to report to the competent tax authority, shall be dealt with according to the following provisions:1. Those who evade taxes or reduce taxes will be fined an amount less than or equal to three times the amount of tax evaded, in addition to making up the shortfall in the amount due.2. Those who evade payment in kind will be fined an amount equal to the amount of the agricultural land tax payable in kind, in addition to making up the shortfall in the amount due.For those who purchase land and did not complete the transfer-of-rights registration before selling said land, a fine of no more than two percent of the present value of transfer upon the sale shall be imposed.The tax amounts or in-kind levies to be made up, and fines under the first paragraph shall be paid within one month from the date of notification; failure to pay by the deadline shall result in compulsory execution.
中文原文 土地稅法第54條
納稅義務人藉變更、隱匿地目等則或於適用特別稅率、減免地價稅或田賦之原因、事實消滅時，未向主管稽徵機關申報者，依下列規定辦理：
一、逃稅或減輕稅賦者，除追補應納部分外，處短匿稅額或賦額三倍以下之罰鍰。
二、規避繳納實物者，除追補應納部分外，處應繳田賦實物額一倍之罰鍰。
土地買賣未辦竣權利移轉登記，再行出售者，處再行出售移轉現值百分之二以下之罰鍰。
第一項應追補之稅額或賦額、隨賦徵購實物及罰鍰，納稅義務人應於通知繳納之日起一個月內繳納之；屆期不繳納者，移送強制執行。
一、逃稅或減輕稅賦者，除追補應納部分外，處短匿稅額或賦額三倍以下之罰鍰。
二、規避繳納實物者，除追補應納部分外，處應繳田賦實物額一倍之罰鍰。
土地買賣未辦竣權利移轉登記，再行出售者，處再行出售移轉現值百分之二以下之罰鍰。
第一項應追補之稅額或賦額、隨賦徵購實物及罰鍰，納稅義務人應於通知繳納之日起一個月內繳納之；屆期不繳納者，移送強制執行。