Value-added and Non-value-added Business Tax Act Article 58
In order to prevent tax evasion, maintain control of sources of tax revenue, and promote the use of uniform invoices, the MOF shall prescribe uniform invoice reward regulations. Three percent of the annual business tax revenue shall be set aside to support payment of rewards.
中文原文 加值型及非加值型營業稅法第58條
為防止逃漏、控制稅源及促進統一發票之推行，財政部應訂定統一發票給獎辦法；其經費由全年營業稅收入總額中提出百分之三，以資支應。