Income Tax Act Article 108-2
Where an individual failed to file the tax return within the period as specified in Article 14-5, he/she shall be subject to a fine in the amount of not less than NT$3,000 but not more than NT$30,000.In the case of an individual who has filed the house and land income tax return in accordance with this Act, any omission or underreporting of income taxable hereunder shall be subject to a fine of no more than twice the amount of the tax evaded.In the case of an individual who fails to file the house and land income tax return in accordance with this Act, 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 所得稅法第108-2條
個人違反第十四條之五規定，未依限辦理申報，處三千元以上三萬元以下罰鍰。
個人已依本法規定辦理房屋、土地交易所得申報，而有漏報或短報情事，處以所漏稅額二倍以下之罰鍰。
個人未依本法規定自行辦理房屋、土地交易所得申報，除依法核定補徵應納稅額外，應按補徵稅額處三倍以下之罰鍰。
個人已依本法規定辦理房屋、土地交易所得申報，而有漏報或短報情事，處以所漏稅額二倍以下之罰鍰。
個人未依本法規定自行辦理房屋、土地交易所得申報，除依法核定補徵應納稅額外，應按補徵稅額處三倍以下之罰鍰。