Enforcement Rules of the Income Tax Act Article 24-1
Item 2-3, Subparagraph 2, Paragraph 1, Article 17 of the Act provides that deduction of medical and childbirth expenses requires submission of papers issued by the hospital. In the case of fraudulent declaration and ascertained tax evasion by unlawful means, the tax authority shall not only pursue the tax payment according to the law, but also report those involved in such criminal activity to the competent judicial authorities for investigation.
中文原文 所得稅法施行細則第24-1條
本法第十七條第一項第二款第二目之3規定醫藥及生育費之扣除，應檢附醫療院、所開具之單據，如有申報不實且經查明有以不正當方法逃漏稅捐情事，稅捐稽徵機關除依法追繳稅款外，有關人員涉及刑責部分，應移送司法機關偵辦。