The National Taxation Bureau of Taipei, Ministry of Finance (NTBT) indicated that, business entities, who although reported no business activities and also not purchasing the uniformed invoices during their business operating period, shall still adhere to the regulations to declare the current period’s sales amount and a detailed list of uniform invoices, to avoid being liable to a surcharge for belated filing or non-filing.

　　In NTBT’ s jurisdiction, company A has failed to adhere to the regulations to declare its sales amount and a detailed list of uniform invoices, and was audit with a fine of non-filing at NT$3,000. Company A claimed that it had not purchased the invoice, nor operated in any business activities, thus is not obligated to declare the sales amount, which had been rejected to be confirmed through a recheck.

　　NTBT urged that, a business entity, whether or not it has sales or purchasing the invoices during their business operating period, shall still adhere to the regulations of Paragraph 1 of Article 35 of Value-added and Non-value-added Business Tax Act, to file a bimonthly tax return on a prescribed form for its sales amount of the preceding two months to the competent tax authority prior to the fifteenth day of the following period, to avoid being liable to a surcharge for belated filing or non-filing by the competent tax authority in accordance with the provisions of Article 49 of Value-added and Non-value-added Business tax Act .

Base on the news from The National Taxation Bureau of Taipei, Ministry of Finance (NTBT)