Tax Collection Act Article 44
Where a profit-seeking enterprise fails to provide or obtain documents to or from others or to keep documents as required by the law, a fine in an amount no more than five percent (5%) of the total amount of the relevant documents as verified and determined shall be imposed on such enterprise. If the profit-seeking enterprise obtains the documents from the party that was not a counterparty, but was found to have bought the goods and that the documents was given by the actually traded profit-seeking enterprise and that the actually traded profit-seeking enterprise was already fined by law, the penalty may be lifted.The amount of fines in the preceding paragraph shall not exceed NT$1,000,000.
中文原文 稅捐稽徵法第44條
營利事業依法規定應給與他人憑證而未給與，應自他人取得憑證而未取得，或應保存憑證而未保存者，應就其未給與憑證、未取得憑證或未保存憑證，經查明認定之總額，處百分之五以下罰鍰。
但營利事業取得非實際交易對象所開立之憑證，如經查明確有進貨事實及該項憑證確由實際銷貨之營利事業所交付，且實際銷貨之營利事業已依法處罰者，免予處罰。
前項處罰金額最高不得超過新臺幣一百萬元。
但營利事業取得非實際交易對象所開立之憑證，如經查明確有進貨事實及該項憑證確由實際銷貨之營利事業所交付，且實際銷貨之營利事業已依法處罰者，免予處罰。
前項處罰金額最高不得超過新臺幣一百萬元。