Tax Collection Act Article 48-1
Where a taxpayer voluntarily files a supplementary tax declaration with the tax authorities and makes supplementary payment covering the tax amount which he/she/it has failed to declare, as long as it is neither a case brought about by an informant, nor a case under investigation by an investigator appointed by the tax authorities or the MOF, the taxpayer may be remitted from any or all of the following punishments and from any criminal liability if a criminal act is involved:1.The punishment imposed under the provisions of Articles 41 through 45 of this Act; and2.The punishment imposed under various tax acts and regulations governing tax evasion.Where a profit-seeking enterprise fails to preserve documents, in the event that the profit-seeking enterprise has given or obtained the documents which are duly and accurately recorded in account books and not involved in tax evasion, and prior to the completion of the administrative remedies or punishments by the tax authority, the original documents has been furnished or equivalent evidence required to be preserved can be obtained, the enterprise may be exempted from the sanction which is prescribed in Article 44 of this Act and from any criminal liability.In addition to the amount of supplementary tax paid pursuant to the first paragraph, the taxpayer shall pay and be charged with the daily interest accrued on the amount of such supplementary tax at the interest rate based on the fixed interest rate on January 1 of each year for one-year time deposit of postal savings on the original deadline for the payment of the tax for the period from the date immediately following the said deadline to the date on which the supplementary tax is paid.For taxpayers with undeclared tax amounts incurred before November 30, 2021, after the implementation of this article, those who voluntarily declare and pay tax to the tax authorities shall follow the provisions of the preceding paragraph. However, if the provisions prior to the amendment are more favorable to the taxpayer(s), such provisions prior to the amendment shall apply.
中文原文 稅捐稽徵法第48-1條
納稅義務人自動向稅捐稽徵機關補報並補繳所漏稅款者，凡屬未經檢舉、未經稅捐稽徵機關或財政部指定之調查人員進行調查之案件，下列之處罰一律免除；其涉及刑事責任者，並得免除其刑：
一、第四十一條至第四十五條之處罰。
二、各稅法所定關於逃漏稅之處罰。
營利事業應保存憑證而未保存，如已給與或取得憑證且帳簿記載明確，不涉及逃漏稅捐，於稅捐稽徵機關裁處或行政救濟程序終結前，提出原始憑證或取得與原應保存憑證相當之證明者，免依第四十四條規定處罰；其涉及刑事責任者，並得免除其刑。
第一項補繳之稅款，應自該項稅捐原繳納期限截止之次日起，至補繳之日止，就補繳之應納稅捐，依各年度一月一日郵政儲金一年期定期儲金固定利率，按日加計利息，一併徵收。
納稅義務人於中華民國一百十年十一月三十日修正之本條文施行前漏繳稅款，而於修正施行後依第一項規定自動補報並補繳者，適用前項規定。
但修正施行前之規定有利於納稅義務人者，適用修正施行前之規定。
一、第四十一條至第四十五條之處罰。
二、各稅法所定關於逃漏稅之處罰。
營利事業應保存憑證而未保存，如已給與或取得憑證且帳簿記載明確，不涉及逃漏稅捐，於稅捐稽徵機關裁處或行政救濟程序終結前，提出原始憑證或取得與原應保存憑證相當之證明者，免依第四十四條規定處罰；其涉及刑事責任者，並得免除其刑。
第一項補繳之稅款，應自該項稅捐原繳納期限截止之次日起，至補繳之日止，就補繳之應納稅捐，依各年度一月一日郵政儲金一年期定期儲金固定利率，按日加計利息，一併徵收。
納稅義務人於中華民國一百十年十一月三十日修正之本條文施行前漏繳稅款，而於修正施行後依第一項規定自動補報並補繳者，適用前項規定。
但修正施行前之規定有利於納稅義務人者，適用修正施行前之規定。