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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:
Temporary Act on the Allocation of Fines
Article 3
Content:
After the payment of fines and the sale of forfeited property which has been withheld taxes owing as prescribed in the preceding article, forward by the allocation of the reward to the informer as prescribed in paragraph 2 (below) of this article, the remaining amount shall be turned over to the treasury. The estimated entire revenues and expenditures shall be compiled in a budget.
For cases reported by an informer, the reward to the informer shall not exceed twenty percent of fines or the net value of selling price of forfeited property. However, an informer is prohibited from receiving the reward if he or she is within the third degree of kinship to the executing tax auditor.
 Update:2018-04-19

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