Tax Collection Act Article 48
A taxpayer who commits a material act of tax evasion shall be dealt with in accordance with the applicable provisions of tax acts, and, in addition thereto, the MOF shall terminate the tax incentive and recover the benefits to which the taxpayer was originally entitled for the year(s) in which the violation occurred.In the case of a taxpayer is found to have committed serious acts in violation of environmental protection, labor, food safety and sanitation laws, the central regulating authority-in-charge of incentive measures shall notice the MOF to terminate the tax incentive and recover the benefits to which the taxpayer was originally entitled for the year(s) in which the violation occurred.Where an incentive is to be terminated and recovered in accordance with the preceding two Paragraphs, the MOF shall announce publicly the taxpayer’s name in the next year of the year during which the administrative disposition is confirmed, notwithstanding the restrictions under Paragraph 1, Article 33 of this Act.
中文原文 稅捐稽徵法第48條
納稅義務人逃漏稅捐情節重大者，除依有關稅法規定處理外，財政部應停止並追回其違章行為所屬年度享受租稅優惠之待遇。
納稅義務人違反環境保護、勞工、食品安全衛生相關法律且情節重大，租稅優惠法律之中央主管機關應通知財政部停止並追回其違章行為所屬年度享受租稅優惠之待遇。
依前二項規定停止並追回其違章行為所屬年度享受租稅優惠之待遇者，財政部應於該停止並追回處分確定年度之次年，公告納稅義務人姓名或名稱，不受第三十三條第一項限制。
納稅義務人違反環境保護、勞工、食品安全衛生相關法律且情節重大，租稅優惠法律之中央主管機關應通知財政部停止並追回其違章行為所屬年度享受租稅優惠之待遇。
依前二項規定停止並追回其違章行為所屬年度享受租稅優惠之待遇者，財政部應於該停止並追回處分確定年度之次年，公告納稅義務人姓名或名稱，不受第三十三條第一項限制。