Value-added and Non-value-added Business Tax Act Article 45
A business entity failing to apply for taxation registration in accordance with the prescribed provision, in addition to being ordered to comply with the requirements within a specified time limit, may be punished with an administrative fine of no less than NT$3,000 and no more than NT$30,000. In case of a failure in compliance with the requirements within the specified time limit, the business entity may be punished consecutively for each violation according to the relevant laws and regulations.
中文原文 加值型及非加值型營業稅法第45條
營業人未依規定申請稅籍登記者，除通知限期補辦外，並得處新臺幣三千元以上三萬元以下罰鍰；屆期仍未補辦者，得按次處罰。