Income Tax Act Article 107

Where a taxpayer fails, in violation of Article 83, to provide account books and documentary evidences within the specified time period, shall be subject to a fine of not more than NT$1,500.Where a taxpayer refused to accept a tax demand notice without furnishing justifiable reasons, the competent tax authority shall accomplish the service of such notice in accordance with Article 18 of the Tax Collection Act and the taxpayer shall be subject to a fine of not more than NT$1500.