Industrial Innovation Statute Article 67-1
This English translation was last updated on 2025-05-07, but the Chinese text was amended on 2026-09-30. Later amendments may not be reflected in the translation — please refer to the Chinese text.
For application of Articles 12-1, 12-2 or 19-1, a company shall, in the year its shareholders transfer shares or deliver shares by book-entry transfer, or prior to January 31 of the year after the year of expiration of the tax deferral period, file information regarding the shares transferred, delivered by book-entry transfer, or shares not yet transferred with the competent taxation authority in the prescribed format; where there is any national holiday that lasts three or more days in January of such following year, the filing deadline shall be extended to February 5. If the company fails to file such information before the deadline or files untrue information, the taxation authority shall order it to file a supplemental report within a time limit and impose a fine ranging from NT$50,000 to NT$500,000.Where a company fails to file a supplemental report on the above information before the deadline as ordered by the taxation authority, it will be subject to a fine ranging from NT$100,000 to NT$1 million .