Income Basic Tax Act Article 15
In the case of a profit-seeking enterprise or an individual that has calculated and filed the basic income in accordance with the provisions of this Act, any omission or under-reporting of the basic tax shall be subject to a fine of no more than twice the amount of the tax evaded.In the case of a profit-seeking enterprise or an individual that fails to calculate and file the basic income in accordance with the provisions of this Act, and that is found by the tax authority to have taxable income hereunder, it/he/she shall, in addition to paying the amount of income tax assessed and determined by tax authority in accordance with this Act, be subject to a fine of no more than three times the amount of tax determined as payable.
中文原文 所得基本稅額條例第15條
營利事業或個人已依本條例規定計算及申報基本所得額，有漏報或短報致短漏稅額之情事者，處以所漏稅額二倍以下之罰鍰。
營利事業或個人未依本條例規定計算及申報基本所得額，經稽徵機關調查，發現有依本條例規定應課稅之所得額者，除依規定核定補徵應納稅額外，應按補徵稅額，處三倍以下之罰鍰。
營利事業或個人未依本條例規定計算及申報基本所得額，經稽徵機關調查，發現有依本條例規定應課稅之所得額者，除依規定核定補徵應納稅額外，應按補徵稅額，處三倍以下之罰鍰。