Temporary Act on the Allocation of Fines Article 5
The tax delinquency charges shall not be included in the calculation of the reward prescribed in Article 3 of this Act.
中文原文 財務罰鍰處理暫行條例第5條
各項稅捐之滯納金，不適用本條例第三條提獎之規定。
English translation for reference only; the Chinese text prevails. Not legal advice.