Tax Collection Act Article 48-2
In the event of a minor offence punishable with a fine under this Act and/or any other tax act, or the amount of tax evaded is less than the specified amount, the fine may be mitigated or remitted.The standards for determining the severity of a tax-evading act, the amount of tax evaded, and the amount of fine to be mitigated or remitted under the provisions set out in the preceding paragraph shall be prescribed by the MOF.
中文原文 稅捐稽徵法第48-2條
依本法或稅法規定應處罰鍰之行為，其情節輕微，或漏稅在一定金額以下者，得減輕或免予處罰。
前項情節輕微、金額及減免標準，由財政部定之。
前項情節輕微、金額及減免標準，由財政部定之。