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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Income Tax Act
Chapter 5【Reward and Penalty】 Article 103
Content:
When receiving information or accusation to the effect that a taxpayer or tax withholder is evading tax payment through concealment, under-reporting, fraud or other improper means, the collection authority, upon verification of the information or accusation, shall grant the informant or accuser a reward of twenty per cent of the fine and keep his name in strict confidence.
The collection authority shall notify the informant or accuser of the reward as provided in the preceding paragraph when the judgment for fine is confirmed by the court and within three days from receipt of the fine and set a time limit for his collection of the reward.
An informant of accuser who has participated in the tax evasion shall not be entitled to the reward.
Where the informant or accuser is a public functionary, the provisions of this Article relating to grant of reward shall not apply.
 Update:2018-04-19

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