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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 13
Content:
The Competent authority may present cash rewards to informants for reporting the offense of failing to issue uniform invoices as required or understating the sales amount on the uniform invoice, if such an offense is established by the tax authority.
The legal conditions for reporting the offense of failing to issue uniform invoices as required or understating the sales amount on the uniform invoice as mentioned in the preceding Paragraph, reward amount for reporting, and conditions for the giving of  rewards, shall be separately prescribed.
 Update:2018-08-06

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