(1) Late filing: Taxpayers shall be surcharged interest on the amount of tax payable. The interest shall be calculated on a daily basis at the interest rate quoted for postal savings for a one-year fixed deposit.
(2) Omission or misfiling: A fine of a maximum of twice the amount of the tax evaded.
(3) Failure to file: A fine of a maximum of three times the amount of the tax payable.
※ In the case where tax due of the taxpayer is additionally found by the tax authority within the assessment period, the taxpayer shall still be subject to payment of the tax owed and/or any penalty in accordance with the relevant regulations.