Businesses Must File Tax Returns on Time, Even Without Sales, to Avoid Penalties

• Businesses must report business tax during operating periods, regardless of sales revenue, to avoid late penalties.
• The tax law requires filing every two months within 15 days of the next period, including necessary documents and tax payments.
• Late filing within 30 days incurs a penalty of 1 percent of the tax due every two days, with a minimum of 1200 and a maximum of 12000.
• Filing more than 30 days late incurs a penalty of 30 percent of the tax due, with a minimum of 3000 and a maximum of 30000.
• If no tax is due, the late penalty is 1200 and the severe penalty is 3000.
• Example: Company A filed late without sales revenue and was fined 1200.
• Businesses using uniform invoices must file on time even without sales to avoid penalties.

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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