Income Tax Act Article 114

Under any of the following circumstances, the tax withholder shall be subject to the punishment as set forth respectively herein below:1.A tax withholder who fails to withhold tax in accordance with Article 88 shall not only be ordered to correctly pay the tax amount which should have been withheld but was either not withheld or under-withheld and to submit the withholding tax statements within a given time limit, but also be subject to a fine in an amount not more than the tax amount that should have been withheld but was either not withheld or under-withheld. Those that fail to correctly pay the aforesaid tax amount or submit the withholding tax statements within the given time limit shall be subject to a fine in an amount not more than three times the tax amount which should have been withheld but was either not withheld or under-withheld;2.A tax withholder who has withheld taxes in accordance with this Act but fails to timely or accurately submit or issue the withholding tax statements within the time limit stipulated in Article 92 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$20,000. A tax withholder who is ordered to correctly submit or issue the withholding tax 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$45,000.3.A tax withholder who fails to pay the tax withheld within the time limit stipulated in Article 92 shall be subject to a belated surcharge.