Value-added and Non-value-added Business Tax Act Article 47
In any of the following circumstances, the taxpayer, 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$3,000 and no more than NT$30,000. Failure in compliance with the rules within the time limit may result in continuous punishment for each violation and suspension of business:1.Where uniform invoices have not been used, although prescribed.2.Where uniform invoices have been supplied for use by others.3.Where there is refusal to accept payment notice of business tax.
中文原文 加值型及非加值型營業稅法第47條
納稅義務人，有下列情形之一者，除通知限期改正或補辦外，並得處新臺幣三千元以上三萬元以下罰鍰；屆期仍未改正或補辦者，得按次處罰，並得停止其營業：
一、核定應使用統一發票而不使用。
二、將統一發票轉供他人使用。
三、拒絕接受營業稅繳款書。
一、核定應使用統一發票而不使用。
二、將統一發票轉供他人使用。
三、拒絕接受營業稅繳款書。