Trademark Act Article 97

Trademark Act Article 97Nov. 30, 2016
Penalty for sale or intent of sale of infringing article Any person who knowingly sells or, due to an intent to sell, possesses, displays, exports, or imports another person’s goods referred to in the preceding two articles shall be liable to imprisonment for a period not exceeding one years and/or a fine not exceeding NT$50,000; same penalties shall also apply to acts performed through electronic media or on the Internet.

Trademark Act Article 97Nov. 30, 2016

Penalty for sale or intent of sale of infringing article

Any person who knowingly sells or, due to an intent to sell, possesses, displays, exports, or imports another person’s goods referred to in the preceding two articles shall be liable to imprisonment for a period not exceeding one years and/or a fine not exceeding NT$50,000; same penalties shall also apply to acts performed through electronic media or on the Internet.

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Trademark Act Article 95Nov. 30, 2016
Penalty for trademark or collective trademark infringement Any person who commits any of the following acts, in the course of trade and without the consent of the proprietor of a registered trademark or collective trademark, shall be liable to imprisonment for a period not exceeding three years and/or a fine not exceeding NT$200,000: (1) using a trademark which is identical with the registered trademark or collective trademark in relation to goods or services which are identical with those for which it is registered; (2) using a trademark which is identical with the registered trademark or collective trademark and used in relation to goods or services similar to those for which the registered trademark or collective trademark is designated, and hence there exists a likelihood of confusion on relevant consumers; or (3) using a trademark which is similar to the registered trademark or collective trademark and used in relation to goods or services identical with or similar to those for which the registered trademark or collective trademark is designated, and hence there exists a likelihood of confusion on relevant consumers. Details >
Penalty for certification mark infringement Any person who, in the course of trade and without the consent of the proprietor of a registered certification mark, uses a mark which is identical with or similar to the registered certification mark and used in relation to goods or services identical with or similar to those for which the registered certification mark is designated, and hence is likely to mislead relevant consumers shall be liable to imprisonment for a period not exceeding three years and/or a fine not exceeding NT$200,000. Penalties referred to in the preceding paragraph shall also apply to any person who sells or, due to an intent to sell, manufactures, possesses, displays labels, packaging, containers, or other articles to which a sign identical with or similar to another person’s registered certification mark is applied, knowing that such articles would likely infringe rights of such certification mark as prescribed in the preceding paragraph. Details >

Trademark Act Article 95Nov. 30, 2016

Penalty for trademark or collective trademark infringement

Any person who commits any of the following acts, in the course of trade and without the consent of the proprietor of a registered trademark or collective trademark, shall be liable to imprisonment for a period not exceeding three years and/or a fine not exceeding NT$200,000:

(1) using a trademark which is identical with the registered trademark or collective trademark in relation to goods or services which are identical with those for which it is registered;
(2) using a trademark which is identical with the registered trademark or collective trademark and used in relation to goods or services similar to those for which the registered trademark or collective trademark is designated, and hence there exists a likelihood of confusion on relevant consumers; or
(3) using a trademark which is similar to the registered trademark or collective trademark and used in relation to goods or services identical with or similar to those for which the registered trademark or collective trademark is designated, and hence there exists a likelihood of confusion on relevant consumers.

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Trademark Act Article 96Nov. 30, 2016

Penalty for certification mark infringement

Any person who, in the course of trade and without the consent of the proprietor of a registered certification mark, uses a mark which is identical with or similar to the registered certification mark and used in relation to goods or services identical with or similar to those for which the registered certification mark is designated, and hence is likely to mislead relevant consumers shall be liable to imprisonment for a period not exceeding three years and/or a fine not exceeding NT$200,000.

Penalties referred to in the preceding paragraph shall also apply to any person who sells or, due to an intent to sell, manufactures, possesses, displays labels, packaging, containers, or other articles to which a sign identical with or similar to another person’s registered certification mark is applied, knowing that such articles would likely infringe rights of such certification mark as prescribed in the preceding paragraph.

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Trademark Registration

Type	National Taxes	Municipal, County or City Taxes
Direct Taxes	Individual Income Tax Profit-Seeking Enterprise Income Tax Securities Transaction Tax Futures Transaction Tax Estate Tax Gift Tax	Deed Tax Land Value Tax Land Value Increment Tax House Tax Agricultural Land Tax
Indirect Taxes	Value-Added and Non-Value Added Business Tax Tobacco and Alcohol Tax Commodity Tax Custom Duties Specifically Selected Goods and Services Tax	Stamp Tax Vehicle License Tax Amusement Tax Special and Provisional Tax

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