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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:
Securities Transaction Tax Act
Article 7
Content:
For an individual who informs or reports a case of non-collection or under-collection of transaction tax by a collecting agent, or evasion of tax by a securities seller in a fraudulent or other illicit manner, and the case is found to be genuine, the tax authority shall reward the informant with twenty percent (20%) of the fine received and keep the identity of the informant confidential. 
The reward provision in this article does not apply to an informant who is a public servant or who has participated in the tax evasion. 
Visitor:5  Update:2018-04-24

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