Q: What are the penalties if a foreign individual income taxpayer who is required to file a final return fails to file within the prescribed period?
A: If a foreign taxpayer fails to file their final return as required and the tax authority discovers taxable income through investigation, the taxpayer will be subject to a penalty of up to three times the amount of the underpaid tax, in addition to the tax payable. 

However, if the taxpayer voluntarily corrects the underreporting and pays the owed tax along with interest before any investigation by the tax authority or designated personnel from the Ministry of Finance, no penalty will be imposed. 

Q: What are the penalties if a foreign taxpayer has already filed the final return but has underreported or omitted income?
A: If a foreign taxpayer has filed the final return in accordance with the Income Tax Act but has underreported or omitted taxable income, they will be subject to a penalty of up to two times the underpaid tax, in addition to paying the owed tax. 

If the taxpayer voluntarily corrects the report and pays the owed tax along with interest before any report or investigation by the tax authority or designated personnel, no penalty will be imposed. 

In cases of deliberate tax evasion using fraud or other improper methods, the case will be referred to the district prosecutor for investigation. 

A taxpayer may be exempt from penalties for underreporting if any of the following conditions are met:

• The taxpayer accessed income and deduction data from the Fiscal Information Agency or tax authority during the prescribed filing period and filed online. If the underreported income was due to missing information that the authority was required to provide, the penalty may be waived.
• The underreported taxable income is less than NT$250,000 or the underpaid tax is under NT$15,000, and none of the following apply:
  
  
  1. 1. Filing separately from a spouse to evade tax
  2. 2. Falsely reporting exemptions or deductions
  3. 3. Diverting income under another person&rsquos name.
      

Q: What tax preservation measures will the tax authority take if a taxpayer fails to pay the taxes due?
A: When a taxpayer fails to pay taxes due:

1. 1. The tax authority may notify relevant agencies to prohibit the transfer or the creation of other rights on assets equivalent in value to the tax owed.
2. 2. If a resident taxpayer has a tax debt exceeding a specified amount and meets the conditions for exit restriction, the Ministry of Finance may request the Immigration Agency to impose an exit ban. However, if the taxpayer provides adequate security, the ban may be lifted.
3. 3. If a foreign taxpayer fails to pay the taxes due or has not authorized a certified accountant or other legitimate agent to file on their behalf, the tax authority may notify the immigration control agency to deny exit processing.
    

If a taxpayer is suspected of hiding or transferring assets to evade tax enforcement, the tax authority may request the court to impose a provisional seizure of property even before the payment notice is delivered. If the tax has been declared but not paid within the legal payment period, the authority may request seizure after the deadline has passed.