Income Tax Act Article 103
When receiving information or accusation that a taxpayer or tax withholder is evading tax payment through concealment, underreporting, fraud, or other improper means, the tax authority, upon verification of the information or accusation, shall grant the informer a reward of twenty percent of the fine and keep his/her name in strict confidence.The tax authority shall notify the informer of the reward as provided in the preceding paragraph upon verification of the information or accusation, and within three days from receipt of the fine and set a time limit for his/her collection of the reward.The informer who has participated in the tax evasion shall not be entitled to the reward.Where the informer is a public functionary, the provisions of this article relating to the granting of a reward shall not apply.
中文原文 所得稅法第103條
告發或檢舉納稅義務人或扣繳義務人有匿報、短報或以詐欺及其他不正當行為之逃稅情事，經查明屬實者，稽徵機關應以罰鍰百分之二十，獎給舉發人，並為舉發人絕對保守秘密。
前項告發或檢舉獎金，稽徵機關應於裁罰確定並收到罰鍰後三日內，通知原舉發人，限期領取。
舉發人如有參與逃稅行為者不給獎金。
公務員為舉發人時，不適用本條獎金之規定。
前項告發或檢舉獎金，稽徵機關應於裁罰確定並收到罰鍰後三日內，通知原舉發人，限期領取。
舉發人如有參與逃稅行為者不給獎金。
公務員為舉發人時，不適用本條獎金之規定。