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::: ※Location：About TNTA > Income Tax Guide for Foreign Taxpayer
* Penalties
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Penalties
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（ 1 ） Late filing: Taxpayers shall be surcharged interest on the amount of tax payable. The interest shall be calculated on a daily basis at the interest rate quoted by the Chunghwa Post Co., Ltd's one-year fixed deposit.
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（ 2 ） Omission or misfiling: A penalty of a maximum of two times the amount of the tax evaded.
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（ 3 ） Failure to file: A penalty of a maximum of three times the amount of the tax payable.
 
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* Office Hours：08:30 ~ 12:30 A.M. 13:30 ~ 17:30 P.M. Monday ~ Friday
Service Counter：08:30 A.M. ~ 17:30 P.M. Non-Stop Service Through The Lunch Hour
（Head Office：Taxpayer Services Center、Estate and Gift Tax Services Counter、Foreign Language Service；
Branch Office、Revenue Service Office：General Services Counter、Business Express Counter）
ADD：No.2, Sec.1, Jhonghua Rd. , Wanhua District, Taipei, 10802, Taiwan （R.O.C.）, TEL：+886-2-2311-3711 FAX：+886-2-2389-1052
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