Value-added and Non-value-added Business Tax Act Article 53-1
A business entity who violates the Business Tax Act is liable to penalties of the current provisions or the previous act, whichever is lesser.
中文原文 加值型及非加值型營業稅法第53-1條
營業人違反本法後，法律有變更者，適用裁處時之罰則規定。
但裁處前之法律有利於營業人者，適用有利於營業人之規定。
但裁處前之法律有利於營業人者，適用有利於營業人之規定。