Income Tax Act Article 111

Where a government organization, non-departmental public body, or public school in violation of Paragraph 3 of Article 89 fails to timely or accurately submit or issue the non-withholding tax statements, a notice shall be served upon their competent authority or supervising authority to demand their conformity in accordance with this Act.Where any entity that shall submit and issue the non-withholding tax statements other than those stipulated in the preceding paragraph in violation of Paragraph 3 of Article 89 fails to timely or accurately submit or issue the non-withholding tax statements, it shall be subject to a fine in an amount not less than NT$1,500 but not more than NT$20,000 and be ordered to correctly submit and issue the required statements within a given time limit. Those that fail to correctly submit or issue the required statements within the given time limit shall be subject to a fine in an amount not less than NT$3,000 but not more than NT$90,000.