Surcharge must be Paid in Case of Failure of Filing Annual Income Tax Return

Where a taxpayer failed to file his annual income return within the period as specified in the provisions of Article 71 but has subsequently filed it in accordance with the provisions of Paragraph 1 of Article 79 of Income Tax Act, the collection authority shall, after determining the amount of its income and the amount of tax payable through investigation, collect a delinquent reporting surcharge in an amount equal to ten per cent of the tax determined as payable. The amount of delinquent reporting surcharge shall not exceed NT$30,000 but shall not be less than NT$1,500.

Where a taxpayer further fails to file his annual income tax return within the time limit as prescribed in Article 79, and the amount of tax his income and the amount of tax payable have been determined by the collection authority based on the available data or the profit standard of the same trade, the collection authority shall collect a delinquent reporting surcharge in an amount equal to twenty per cent of the tax determined as payable. The amount of delinquent reporting surcharge shall not exceed NT$90,000 but shall not be less than NT$4,500.