Temporary Act on the Allocation of Fines Article 3
After taxes are withheld as prescribed in the preceding article, and the rewards are allocated to the informer as prescribed in Paragraph 2 of this article, the remaining amount of fines and the sale proceeds of forfeited property shall be turned over to the Treasury and incorporated into the budget.For cases reported by an informer, the reward to the informer shall not exceed twenty percent of fines or the net value of selling price of forfeited property. However, an informer is prohibited from receiving the reward if he or she is within the third degree of kinship to the executing tax auditor.
中文原文 財務罰鍰處理暫行條例第3條
罰鍰或罰金及沒收、沒入之財物變價，除前條之規定扣繳稅款，並依第二項規定先行提獎外，應悉數解庫，其收支全部應編列預算。
經人舉發而緝獲之案件，就其淨額提撥舉發人不超過百分之二十獎金。
但執行稅賦查核人員之三等親以內之舉發人不得領取獎金。
經人舉發而緝獲之案件，就其淨額提撥舉發人不超過百分之二十獎金。
但執行稅賦查核人員之三等親以內之舉發人不得領取獎金。