Income Tax Act Article 108

Where a taxpayer failed to file an annual income tax return within the period as specified in Article 71 but has subsequently filed one in accordance with Paragraph 1 of Article 79, and the amounts of taxable income and tax payable have been determined by the tax authority through investigation, it shall be levied a delinquent reporting surcharge in an amount equal to ten percent of the amount of tax payable assessed and determined by tax authority; where such a taxpayer is a profit-seeking enterprise organized as a sole proprietorship or a partnership, the enterprise shall be levied a delinquent reporting surcharge in an amount equal to ten percent of the amount calculated at the profit-seeking enterprise income tax rate applicable in the current year on the assessed income. The amount of the delinquent reporting surcharge shall not exceed NT$30,000 but shall not be less than NT$1,500.Where a taxpayer further fails to file an annual income tax return within the time limit as prescribed in Paragraph 1 of Article 79, and the amounts of taxable income and tax payable have been determined by the tax authority based on the available data or the profit standard of the same trade, it shall be levied a non-reporting surcharge in an amount equal to twenty percent of the amount of tax payable assessed and determined by tax authority; where such a taxpayer is a profit-seeking enterprise organized as a sole proprietorship or a partnership, it shall be levied a non-reporting surcharge in an amount equal to twenty percent of the amount calculated at the profit-seeking enterprise income tax rate applicable in the current year on the assessed income. The amount of the non-reporting surcharge shall not exceed NT$90,000 but shall not be less than NT$4,500.Paragraphs 1 and 2 shall not apply to taxpayers who are subject to individual income tax and those who are exempt from filing annual income tax returns according to Article 71 of this Act.