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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:
Deed Tax Act
Article 32
Content:
The tax authority may reward a person 20 percent of the fine imposed resulting from the information provided by said person on the tax evasion, concealment, under-reporting or other illicit activity of a taxpayer, and shall keep the identity of such informer totally confidential.
The tax authority should notify the informer to claim the reward before certain deadline in three days after collecting the fine imposed as described in the preceding paragraph.
The provision of reward stipulated in this article does not apply if the informer is a government employee.
 Update:2018-04-23

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