Value-added and Non-value-added Business Tax Act Article 52

A business entity found to have failed to issue uniform invoices or understated sales amount on uniform invoices before the statutory period for filing a tax return, in addition to paying the tax calculated on the basis of the understated or omitted sales amount at the prescribed tax rate, shall be fined no more than 5 times the amount of the tax evaded. But the amount of fines shall not exceed NT$1,000,000.Business entities found to have the aforementioned circumstance and committed such a violation three times within a one-year period shall be suspended from business operation.