Income Tax Act Article 113
To an agent or business agent as provided in Article 73 of this Act who violates the provisions hereof, the respective penalty provisions applicable to taxpayers shall apply.
中文原文 所得稅法第113條
本法第七十三條規定之代理人及營業代理人，違反本法有關各條規定時，適用有關納稅義務人之罰則處罰之。