Value-added and Non-value-added Business Tax Act Article 51

In any of the following circumstances, the taxpayer shall be pursued for payment of taxes owed and be fined no more than five times the amount of tax evaded, and the operation of the taxpayer's business may be suspended:1. Where the taxpayer conducts business without application for taxation registration as required.2. Where thirty days have elapsed since the time limit set for reporting the sales amount or detailed list of uniform invoices used, and the business tax due and payable has not been paid.3. Where the sales amount is under-reported or not reported at all.4. Where the taxpayer continues to conduct business after it has applied for cancellation of registration or its business has been suspended by the competent tax authority in accordance with the provisions of this Act.5. Where the amount of input tax is falsely reported.6. Where thirty days have elapsed since the time limit set for the payment of business tax, and the business tax has not been paid under Paragraph 1, Article 36 herein.7. Where tax is evaded in any other way.In the event that a taxpayer falls within the circumstance of Subparagraph 5 of the preceding paragraph, if the taxpayer has obtained a voucher issued by a party that was not a counterparty to a transaction, and it is found that a purchase had occurred and that the voucher had been delivered to the taxpayer by the profit-seeking enterprise that sold the goods, and that the profit-seeking enterprise that sold the goods had duly made a supplementary payment of the tax owed and been penalized, the taxpayer may be exempted from the penalty prescribed in the preceding paragraph.