The Specifically Selected Goods and Services Tax Act Article 20

If any of the following circumstances occurs with respect to a manufacturer, the competent tax authority shall notify the manufacturer to achieve compliance or take corrective action within a prescribed time limit. Failure to do so will result in an administrative fine of no less than NT$10,000 and no more than NT$30,000:1. Failure to meet the requirements of Paragraph 1 or 2 of Article 13.2. Failure to establish or retain accounting books, accounting vouchers, or accounting records in accordance with Article 15.