Futures Transaction Tax Act Article 5

If a collecting agent fails to fulfill its obligation to collect transaction tax or under-collects the tax, the competent assessing authority may order said agent to pay any back taxes and impose a fine of not less than 10 and not more than 30 times the amount of uncollected tax.A collecting agent that fails to file the futures transaction list or digital data with the competent assessing authority, or files a fraudulent list in violation of Paragraph 2 of Article 3 of this Act, shall be subject to a late filing charge of not less than NT$15,000 and not more than NT$30,000.