Calculation of unreported business tax amount and consequences of not providing valid purchase receipts

• Calculation of the amount of business tax evasion is limited to the previously declared input tax amount
• Cannot claim deduction of output tax amount discovered in the current investigation after presenting legitimate input tax certificates
• Taxpayers must submit sales amounts and pay business tax on time, regardless of whether they have sales or not
• Tax evasion is determined based on information obtained by the tax authority, including declared input tax amounts and calculated input tax amounts
• Taxpayers can delay reporting legitimate input tax certificates for deduction to the next period
• Taxpayers should proactively report any missed sales amounts or output tax before being investigated to avoid penalties
• Taxpayers can seek assistance by calling the toll-free service hotline or visiting the tax bureau’s website for inquiries.

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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