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I. According to Article 4, Paragraph 1 of Article 5, and Article 16 of Standards for Reducing or Remitting the Amount of Fine Pursuant to Customs Anti-smuggling Act, where "violates the same provision set forth in this Act more than three times within one year", the regulations of penalty remitted of the said standards shall not be applicable.

  • Data Source:關務署秘書室

I. According to Article 4, Paragraph 1 of Article 5, and Article 16 of Standards for Reducing or Remitting the Amount of Fine Pursuant to Customs Anti-smuggling Act, where "violates the same provision set forth in this Act more than three times within one year", the regulations of penalty remitted of the said standards shall not be applicable. The term "within one year" shall denote the period from the date of seizure to the day before the same date of the next year. The term "violates the same provision" shall denote the violations of the same article and paragraph by an actor. The number of violations is calculated based on the number of seizures. If there are several violations in one seizure, the number of violations is counted as one. Whether a disposition has been made or confirmed, it shall be included in the number of violations. However, those who are exempt from penalty in accordance with Article 45-3 of the Customs Anti-smuggling Act shall not be counted.


II. According to Article 24, Subparagraph 1 of Standards for Determining the Amount of Fine to be Mitigated or Remitted under the Provisions of Tax Collection Act, where " violates the same provision set forth in this Act more than three times within one year", the regulations of penalty remitted shall not be applicable. In business tax, commodity tax, tobacco and alcohol tax, health and welfare surcharge of tobacco products and the specifically selected goods and services tax cases, the term "within one year" shall denote the period from the date of seizure to the day before the same date of the next year. The term "violates the same provision" shall denote the violations of the same article, paragraph and subparagraph by an actor. The number of violations is calculated based on the number of seizures. If there are several violations in one seizure, the number of violations is counted as one. Whether a disposition has been made or confirmed, it shall be included in the number of violations. However, those who are exempt from penalty in accordance with Article 48-1 of the Tax Collection Act shall not be counted.


III. The interpretative letter shall be applicable to the cases which are made prior to the date of the promulgation of interpretative letter but unconfirmed.

  • Publish Date:2020-11-10
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