The National Taxation Bureau of the Southern Area has said that business entities that issue a supplemental uniform invoice after the filing deadline, but do not file a supplementary tax declaration and make supplementary payment, cannot claim exemption from penalty.
Taiwan’s National Taxation Bureau of the Southern Area, under the Ministry of Finance has clarified that business entities which issue supplemental uniform invoices but fail to file supplementary tax declarations and make supplementary payment are not exempt from penalty.
The Bureau stated that, according to Article 48-1 of the Tax Collection Act, the requirements for the exemption of penalties apply only when a taxpayer voluntarily files a supplementary tax declaration and makes supplementary payment covering the tax amount which it has failed to declare.
The exemption is applicable only as long as the case was not brought about by an informant, and is not under investigation by an investigator appointed by the tax authorities or the Ministry of Finance. The taxpayer shall also be charged with the daily interest accrued on the amount of such supplementary tax. The interest runs from the date immediately following the original deadline for the payment of the tax to the date on which the supplementary tax is paid.
The Bureau explained that if a business entity fails to issue a uniform invoice for the sale of goods or services due to negligence, and only issues a supplemental one after the deadline for the filing of business tax returns, the provisions for penalty exemption shall not apply unless it also files a supplementary tax declaration and makes supplementary payment.
The Bureau especially reminded business entities selling goods or services to issue uniform invoices, and to declare and pay business tax, within the prescribed time limits.
It added that if a failure to issue a uniform invoice is discovered after the deadline for the filing of business tax returns, the penalty exemption provisions of Article 48-1 of the Tax Collection Act shall apply provided that certain conditions are met. The supplemental uniform invoice must be issued, and the taxpayer must voluntarily file a supplementary tax declaration and make supplementary payment covering the tax amount which it failed to declare, together with added interest. All of this must be done before any case is brought about by an informant or an investigation is conducted by the tax authorities or the Ministry of Finance.
This announcement was made on 8 October 2026.
