Intentional or Negligent Acts Should be Subject to Different Punishments

With respect to a taxpayer's violation of any regulation resulting in any underpaid tax, tax laws do not individually differentiate the punishment under a taxpayer's intentional act or negligent act. However, according to paragraph 1, article 18 of the Administrative Penalty Act, when imposing a penalty, the tax authorities should not only consider the benefits gained by a taxpayer from an act which is in violation of tax la ... More