Enforcement Rules of the Tax Collection Act Article 17

When the tax collection authority makes a decision to impose a fine under the provisions set out in Article 50-2 of the Act, the tax collection authorities shall issue and deliver to the taxpayer a written decision for imposition of a fine along with a Penalty Payment Slip.In the event that the person subject to the penalty disagrees with and has initiated an administrative remedy appeal only against the decision on the amount of supplementary tax, and the final decision made in the administrative appeal results in an alteration or revocation of the original decision to the extent affecting the amount of the fine originally imposed, the tax collection authority shall be responsible, ex officio, for adjusting the amount of such fine to be imposed accordingly.