Securities Transaction Tax Act Article 9
A collecting agent or a securities dealer who fails to file the securities transaction list or files a fraudulent list to the competent tax authority in violation of Paragraph 4, Article 3 shall be subject to a non-reporting surcharge of NT$1,500 to NT$3,000.
中文原文 證券交易稅條例第9條
代徵人及證券自營商不依第三條第四項規定，向該管稽徵機關填報證券成交清單或所填報事項有虛偽不實之情事者，處以新臺幣一千五百元以上三千元以下之怠報金。