Value-added and Non-value-added Business Tax Act Article 49-1
The tax-filing agent prescribed in Paragraph 1, Article 28-1 of this Act, who fails to file a business tax return and does not pay the business tax on behalf of the taxpayer within the prescribed period of time, shall be fined no less than NT$3,000 and no more than NT$30,000.
中文原文 加值型及非加值型營業稅法第49-1條
第二十八條之一第一項規定之代理人，未依規定期間代理申報繳納營業稅者，處新臺幣三千元以上三萬元以下罰鍰。