申論題

二、請將下列各題之英文譯成中文：（每小題 15 分，共 30 分）

⑴Taipei Customs advised that international Internet buyers who have evaded paying taxes should make voluntarily supplementary declaration and payment before being reported by tax authorities or the Customs to avoid penalty. Otherwise, the tax authorities concerned will give penalties and recover taxes in pursuant with Customs Anti-smuggling Act and other related regulations.