Informers whose act of reporting criminal activity involving uniform invoice forgery, sale of stolen uniform invoices, or issuing false uniform invoices by business entities where the case is established by a competent authority and turned over to the District Prosecutors' Office, and the District Prosecutors' Office brings charges thereto, shall be rewarded in accordance with the following regulations within ten days after the competent authority receives a copy of the indictment, and the informer's information shall be kept in strict confidence:
1. A person reporting a case of forgery of uniform invoices which is subsequently cracked by the law enforcement authority will receive a reward of NT$120,000; the reward will be doubled if the offender(s) responsible for platemaking is also seized.
2. A person reporting a case of sale of stolen uniform invoices which is subsequently cracked by the law enforcement authority will receive a reward of NT$60,000.
3. A person reporting a case of issuing false uniform invoices by business entities which is subsequently cracked by the law enforcement authority will receive a reward of NT$30,000; no additional reward will be dispensed if the act of reporting leads to the cracking of other issuing false uniform invoices by business entities cases.
4. If there is more than one informer in a case, the cash reward will be split among the informers.
If the informer meets one of the following conditions, the provisions of the preceding paragraph shall not be applied:
1. The informer is a tax auditor;
2. The informer is the spouse, or within the third degree of kinship to the executing tax auditor;
3. The informer is a public official who finds and reports the tax evasion while performing his/her duties;
4. The informer receives information from a person specified in subparagraphs 1 to 3; or
5. The informer participates in the criminal activity involving uniform invoice forgery, sale of stolen uniform invoices, or issuing false uniform invoices by business entities.
The executing tax auditor under Subparagraph 2 of the preceding paragraph refers to the following tax officials who receive the report:
1. The previous or current tax official who audits, reviews, or decides the report.
2. Tax officials auditing, reviewing, deciding, or dealing with business tax cases belonging to the same reported tax case in the same tax collection authority.
The public official under Subparagraph 3, Paragraph 2 refers to one of the following conditions:
1. Those who are empowered with legal function and power to serve an organization of the state or a local autonomous body, and engaged in public affairs in accordance with law.
2. Those who, entrusted by an organ of the state or a local autonomous body, are engaged in the public affairs within the authority of the entrusting organization.
The identity of the spouse or within the third degree of kinship to the executing tax auditor under Subparagraph 2, Paragraph 2; the identity of officials under Subparagraph 2, Paragraph 3; and Paragraph 4 shall be determined based on the reporting date.