Tax Collection Act Article 47
The provisions of this Act stipulating the criminal punishment for a taxpayer, a tax withholder, or a tax collection agent shall apply to the following persons:1.The responsible person of a company as provided for under the Company Act;2.The responsible person of a limited partnership organization as provided for under the Limited Partnership Act;3.A director or trustee who externally represents a juristic person as provided for under the Civil Code or other laws;4.The responsible person of a business as provided for under the Business Registration Act; and5.The representative or administrator of a non-juristic person organization.When the person as described in the preceding paragraph is not the same person as the person in charge and responsible for the business, the person in charge and responsible for the business shall be imposed the sentence of punishment for criminal offense.
中文原文 稅捐稽徵法第47條
本法關於納稅義務人、扣繳義務人及代徵人應處刑罰之規定，於下列之人適用之：
一、公司法規定之公司負責人。
二、有限合夥法規定之有限合夥負責人。
三、民法或其他法律規定對外代表法人之董事或理事。
四、商業登記法規定之商業負責人。
五、其他非法人團體之代表人或管理人。
前項規定之人與實際負責業務之人不同時，以實際負責業務之人為準。
一、公司法規定之公司負責人。
二、有限合夥法規定之有限合夥負責人。
三、民法或其他法律規定對外代表法人之董事或理事。
四、商業登記法規定之商業負責人。
五、其他非法人團體之代表人或管理人。
前項規定之人與實際負責業務之人不同時，以實際負責業務之人為準。