Tobacco and Alcohol Tax Act Article 17

Where the manufacturer fails to file a tax return within the time limit prescribed in Paragraph 1 of Article 12 but has filed the tax return and paid the tobacco and alcohol tax and the health and welfare surcharge owed within the time limit as prescribed in Article 14 upon the notification of the competent tax authority, a surcharge of 1% for delinquent reporting shall be added to the total amount of the tobacco and alcohol tax and the health and welfare surcharge owed; the amount of such surcharge shall not exceed NT$100,000 but shall not be less than NT$10,000.Where the manufacturer still fails to file the return and pay the tobacco and alcohol tax and the health and welfare surcharge owed within the time limit as prescribed in Article 14, a surcharge of 2% for non-reporting shall be added to the total amount of the tobacco and alcohol tax and the health and welfare surcharge owed as assessed by the competent tax authority upon investigation; the amount of such surcharge shall not exceed NT$200,000 but shall not less than NT$20,000.Where the manufacturer as referred to in the preceding two paragraphs has no tobacco and alcohol tax and the health and welfare surcharge owing, the surcharge shall be NT$5,000 for delinquent reporting and NT$10,000 for non-reporting.