以不實憑證入帳逃漏稅捐的相關罰則 Penalties of using false or fraudulent accounting documents to evade taxes
Article 71 of Business Entity Accounting Act
The individual held responsible for company decisions, whether it be an overseeing accountant or entrusted individual who handles accounting affairs, if found guilty in any of the listed offenses below, must by law be punished by imprisonment for no more than five (5) years detention, and in lieu thereof or in addition to, a fine of no more than NT$600,000:
1.Knowingly using untrue information to prepare accounting documents or entering false information in account books;
2.Intentionally causing the loss, destruction, or damage of accounting documents, account books or statements which should be kept;
3. Forging or altering the contents of accounting documents, account books and statements, or tearing up any page thereof, with intent to acquire illegal profit;
4. Intentionally omitting accounting events and failing to record transactions thus causing financial statements to become untrue;
5. Causing accounting events or financial statements to become untrue by other improper means.
Article 41 of Tax Collection Act
A taxpayer who evades tax payment by fraud or other unrighteous means shall be sentenced to imprisonment for no more than five (5) years, detention, or in lieu thereof or in addition thereto, be imposed with a fine of no more than sixty thousand New Taiwan Dollars (NT$60,000).
Article 42 of Tax Collection Act
A tax collection agent or tax withholder who conceals, under-reports, or under-collects tax payment by fraud or other unrighteous means, or fails to collect or withhold tax shall be sentenced to imprisonment for no more than five (5) years, detention, or in lieu thereof or in addition thereto, be imposed with a fine of no more than sixty thousand New Taiwan Dollars (NT$60,000).
A tax collection agent or tax withholder who misappropriates the tax payment collected or withheld by he/she/it shall be subject to the same punishment set forth in the preceding Paragraph.
Article 43 of Tax Collection Act
A person who instigates or assists another person to commit an offense set forth in Article 41 or 42 hereof shall be sentenced to imprisonment for no more than three (3) years, detention, or in lieu thereof, be imposed with a fine of no more than sixty thousand New Taiwan Dollars (NT$60,000).
Where a tax official, an attorney, a certified public accountant, or any other legitimate agent commits an offense described in the preceding paragraph, the penalty to be imposed shall be increased by up to one-half (1/2)
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