Income Tax Act Article 114-3
Before December 31, 2017, where a profit-seeking enterprise which distributed dividends or earnings in the year 1998 or each ensuing year thereafter to shareholders, members, or investors failed to accurately submit or issue the dividend statements on a prescribed form within the time limit stipulated in Paragraph 1 of Article 102-1, it shall not only be ordered to correctly submit or issue the required statements within a given time limit, but also be subject to a fine in an amount not less than NT$1,500 but not more than NT$30,000. A profit-seeking enterprise which is ordered to correctly submit or issue the dividend statements within a time limit set by the tax authority but fails to do so shall be subject to a fine in an amount not less than NT$3,000 but not more than NT$60,000.After January 1, 2018, where a profit-seeking enterprise which distributed dividends or earnings in the year 1998 or an ensuing year thereafter to shareholders, members, or investors fails to accurately submit or issue the dividend statements on a prescribed form within the time limit stipulated in Paragraph 1 of Article 102-1, it shall not only be ordered to correctly submit or issue the required statements within a given time limit, but also be subject to a fine in an amount not less than NT$1,500 but not more than NT$30,000. A profit-seeking enterprise which is ordered to correctly submit or issue the dividend statements within a time limit set by the tax authority but fails to do so shall be subject to a fine in an amount not less than NT$3,000 but not more than NT$60,000.A profit-seeking enterprise which has violated Paragraph 2 of Article 102-1 by failing to timely or accurately submit the statements of changes in imputation credit account of shareholders shall be subject to a fine of NT$7,500 and be ordered to correctly submit the required statements within a given time limit. Those that fail to correctly submit the required statements within the given time limit shall be subject to a fine on the basis of each violation until the time of its submission of the statement required.
中文原文 所得稅法第114-3條
營利事業於中華民國一百零六年十二月三十一日以前分配予股東、社員或出資者之八十七年度或以後年度之股利或盈餘，未依第一百零二條之一第一項規定之期限，依規定格式按實填報或填發股利憑單者，除限期責令補報或填發外，處一千五百元以上三萬元以下罰鍰。
經稽徵機關限期責令補報或填發股利憑單，營利事業未依限按實補報或填發者，處三千元以上六萬元以下罰鍰。
營利事業於中華民國一百零七年一月一日以後分配予股東、社員或出資者之八十七年度或以後年度之股利或盈餘，未依第一百零二條之一第一項規定之期限，依規定格式按實填報或填發股利憑單者，除限期責令補報或填發外，處一千五百元以上三萬元以下罰鍰。
經稽徵機關限期責令補報或填發股利憑單，營利事業未依限按實補報或填發者，處三千元以上六萬元以下罰鍰。
營利事業違反第一百零二條之一第二項規定，未依限申報或未據實申報股東可扣抵稅額帳戶變動明細資料者，處七千五百元罰鍰，並通知限期補報；屆期未補報者，得按次處罰至依規定補報為止。
經稽徵機關限期責令補報或填發股利憑單，營利事業未依限按實補報或填發者，處三千元以上六萬元以下罰鍰。
營利事業於中華民國一百零七年一月一日以後分配予股東、社員或出資者之八十七年度或以後年度之股利或盈餘，未依第一百零二條之一第一項規定之期限，依規定格式按實填報或填發股利憑單者，除限期責令補報或填發外，處一千五百元以上三萬元以下罰鍰。
經稽徵機關限期責令補報或填發股利憑單，營利事業未依限按實補報或填發者，處三千元以上六萬元以下罰鍰。
營利事業違反第一百零二條之一第二項規定，未依限申報或未據實申報股東可扣抵稅額帳戶變動明細資料者，處七千五百元罰鍰，並通知限期補報；屆期未補報者，得按次處罰至依規定補報為止。