Regulations Governing Rewards for Reporting Violations of the Immigration Act Article 2

The term ‘reports’” used in Article 92 of the Act refers to the reporter providing substantive evidence of a violation of the provisions of the Act, which has not yet been discovered or found by the National Immigration Agency, Ministry of the Interior (hereafter‘the NIA’).
中文原文 舉發違反入出國及移民法事件獎勵辦法第2條
本法第九十二條所稱舉發,指舉發人提供內政部移民署(以下稱移民署)尚未發覺或查獲之違反本法規定之具體事證。

English translation for reference only; the Chinese text prevails. Not legal advice.