Error of Amount on Withholding Certificate

When a business entity is filing the withholding certificate, total amount of payment to taxpayer and tax withholding must be checked carefully to avoid any error of amount. A tax withholder who fails to fill out the tax-withholding certificates truthfully within the time limit shall be instructed to make a supplemental report and be subject to a fine at the rate of 20% of the tax amount withheld. The amount of the fine, however, shall not exceed NT$ 22,500 or be less than NT$ 1,500.