Reply on Whether Corrected Declaration and Tax Payment During Tax Inspection Affect the Characterization of Tax Evasion

This document clarifies that late payment of taxes after the statutory deadline does not change the characterization of tax evasion if the elements under Article 63 of the Tax Collection and Administration Law are met. However, if a taxpayer voluntarily corrects and pays taxes before a tax inspection and there is no evidence of intentional evasion, it will not be treated as tax evasion.