Late Issuance of Uniform Invoices by Businesses: Conditions for Penalty Exemption Explained

• Taxpayers who voluntarily report and pay taxes for unreported sales before being caught can avoid penalties
• Example of a business that failed to report sales and was penalized for not reporting and paying taxes with interest
• Businesses should issue invoices for all sales, regardless of whether customers request them
• Businesses that discover unreported sales after the deadline can avoid penalties by reporting and paying taxes with interest before being investigated
• Taxpayers with questions can contact the tax office for assistance

Source: mof.gov.tw

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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