Enforcement Rules of Stamp Tax Act Article 14
Public servants that discover violations of the Act in the performance of duties should report such violations to the local tax authority pursuant to Article 22 of the Act.Upon receiving a report as described above, the tax authority should immediately assign staff to investigate the case.
中文原文 印花稅法施行細則第14條
公務員因執行職務發覺違反本法之憑證，應依本法第二十二條規定向當地主管徵收機關舉發。
主管徵收機關接到前項舉發時，應即派員前往檢查。
主管徵收機關接到前項舉發時，應即派員前往檢查。