Value-added and Non-value-added Business Tax Act Article 48-2
In the event that a business entity issuing and transmitting electronic uniform invoices via the internet or by other electronic means fails to transmit the electronic uniform invoices and the required relevant information, and the identification codes of carriers of the purchasers to the E-Invoice Platform of the MOF within the prescribed time limit, under Paragraph 1, Article 32-1, or fails to transmit the correct information, 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 to make corrections or to comply with the requirements within the specified time limit may result in continuous punishment for each violation.
中文原文 加值型及非加值型營業稅法第48-2條
營業人以網際網路或其他電子方式開立、傳輸電子發票，未依第三十二條之一第一項規定時限或未據實將其應開立電子發票與相關必要資訊及買受人載具識別資訊傳輸至財政部電子發票整合服務平台存證者，除通知限期補正外，並得處新臺幣一千五百元以上一萬五千元以下罰鍰；屆期未補正或補正不實者，得按次處罰。