Value-added and Non-value-added Business Tax Act Article 46
In any of the following circumstances, the business entity, in addition to being notified to make corrections or to comply with the requirements within a specified time limit, may be fined no less than NT$ 1,500 and no more than NT$15,000. Failure in compliance with the rules within the time limit may result in continuous punishment for each violation until compliance is met according to the relevant laws and regulations:1.The business entity fails to comply with the rules to apply for modification of registration, cancellation of registration, or temporary suspension or resumption of business.2.The business entity makes false statements in applying for business registration, modification of registration, or cancellation of registration.
中文原文 加值型及非加值型營業稅法第46條
營業人有下列情形之一者，除通知限期改正或補辦外，並得處新臺幣一千五百元以上一萬五千元以下罰鍰；屆期仍未改正或補辦者，得按次處罰：
一、未依規定申請變更、註銷登記或申報暫停營業、復業。
二、申請營業、變更或註銷登記之事項不實。
一、未依規定申請變更、註銷登記或申報暫停營業、復業。
二、申請營業、變更或註銷登記之事項不實。