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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:
Uniform Invoice Award Regulations
Article 12
Content:
The act of reporting or cracking 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 prosecutor's office, and the prosecutor's office brings charges thereto, will be rewarded with cash within ten days after the competent authority receives a copy of the indictment:
1. For informant:
(1) A person reporting a case of forgery of uniform invoice 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 informant in a case, the cash reward will be split among the informants.
2.For law enforcement agencies:
(1) A law enforcement agency that cracks a case of forgery of uniform invoice on its own initiative 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 law enforcement agency that cracks a case of uniform invoice forgery based on leads provided by an informant will receive a reward of NT$60,000; the reward will be doubled if the offender(s) responsible for platemaking is also seized.
(3) A law enforcement agency that cracks a case of issuing false uniform invoices by business entities will receive a reward of NT$60,000 if the agency initiates the investigation on its own or a reward of NT$30,000 if the case is cracked based on leads provided by an informant.
(4) A law enforcement agency that cracks a case of uniform invoice forgery or issuing false uniform invoices by business entities based on the referral of another government agency will receive a reward of NT$12,000.
(5) A law enforcement agency that cracks a case of bogus business setup on its own initiative or based on leads provided by an informant will receive a reward of NT$30,000; no additional reward will be dispensed if the same case leads to the cracking of other bogus business cases.
(6) A law enforcement agency that cracks a case of bogus business setup based on the referral of another government agency or on the investigation of a general tax evasion case will receive a reward of NT$12,000.
(7) Where a law enforcement agency receives assistance from another law enforcement agency in cracking a case, the said agency should provide twenty percent (20%) of the cash reward it has received to the other agency.
The tax administration MOF or a competent authority that cracks a case as mentioned above will receive commendation, whereas the reward provisions in the foregoing paragraph do not apply.
 Update:2018-08-06

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