Deed Tax Act Article 32
If someone reports or denounces a taxpayer for evasion, concealment, under-reporting, or other improper acts of tax evasion, the tax authority may award the informant twenty percent of the penalty and shall ensure absolute confidentiality.Regarding the aforementioned rewards for reporting or denouncing, the tax authority shall notify the original informant within three days of receiving the penalty, specifying a deadline for collection.The provisions of this article regarding rewards shall not apply when public officials act as informants.
中文原文 契稅條例第32條
告發或檢舉納稅義務人逃漏、匿報、短報或以其他不正當之行為逃稅者，稽徵機關得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，稽徵機關應於收到罰鍰後三日內，通知原檢舉人，限期領取。
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，稽徵機關應於收到罰鍰後三日內，通知原檢舉人，限期領取。
公務員為舉發人時，不適用本條獎金之規定。