According to a release from Taiwan's Central News Agency, the Legislative Yuan approved an increase in the penalty for tax evasion on 30 November 2021. This includes an increase in the maximum penalty to TWD 100 million in major cases of tax evasion, which would apply for cases involving tax evasion of at least TWD 10 million for individuals and at least TWD 50 million for companies. Further, the penalty for lesser cases of evasion involving tax fraud and other illegal practices is increased to TWD 10 million. Jail terms for evasion are also amended, including terms of 1 to 7 years for individuals.

Along with the increased penalties for evasion, the Legislative Yuan also approved a reduction in the initial surcharge for late payment. This includes a reduction in the maximum surcharge rate from 15% to 10% if payment is made within a 30-day period, after which it returns to 15%.