Uniform Invoice Award Regulations Article 12
Informers whose act of reporting criminal activity involving uniform invoice forgery, sale of stolen uniform invoices, or issuing false uniform invoices by business entities where the case is established by a competent authority and turned over to the District Prosecutors' Office, and the District Prosecutors' Office brings charges thereto, shall be rewarded in accordance with the following regulations within ten days after the competent authority receives a copy of the indictment, and the informer's information shall be kept in strict confidence:1. A person reporting a case of forgery of uniform invoices which is subsequently cracked by the law enforcement authority will receive a reward of NT$120,000; the reward will be doubled if the offender(s) responsible for platemaking is also seized.2. A person reporting a case of sale of stolen uniform invoices which is subsequently cracked by the law enforcement authority will receive a reward of NT$60,000.3. A person reporting a case of issuing false uniform invoices by business entities which is subsequently cracked by the law enforcement authority will receive a reward of NT$30,000; no additional reward will be dispensed if the act of reporting leads to the cracking of other issuing false uniform invoices by business entities cases.4. If there is more than one informer in a case, the cash reward will be split among the informers.If the informer meets one of the following conditions, the provisions of the preceding paragraph shall not be applied:1. The informer is a tax auditor;2. The informer is the spouse, or within the third degree of kinship to the executing tax auditor;3. The informer is a public official who finds and reports the tax evasion while performing his/her duties;4. The informer receives information from a person specified in subparagraphs 1 to 3; or5. The informer participates in the criminal activity involving uniform invoice forgery, sale of stolen uniform invoices, or issuing false uniform invoices by business entities.The executing tax auditor under Subparagraph 2 of the preceding paragraph refers to the following tax officials who receive the report:1. The previous or current tax official who audits, reviews, or decides the report.2. Tax officials auditing, reviewing, deciding, or dealing with business tax cases belonging to the same reported tax case in the same tax collection authority.The public official under Subparagraph 3, Paragraph 2 refers to one of the following conditions:1. Those who are empowered with legal function and power to serve an organization of the state or a local autonomous body, and engaged in public affairs in accordance with law.2. Those who, entrusted by an organ of the state or a local autonomous body, are engaged in the public affairs within the authority of the entrusting organization.The identity of the spouse or within the third degree of kinship to the executing tax auditor under Subparagraph 2, Paragraph 2; the identity of officials under Subparagraph 2, Paragraph 3; and Paragraph 4 shall be determined based on the reporting date.
中文原文 統一發票給獎辦法第12條
檢舉偽造、盜賣統一發票或開立不實統一發票營業人案件，經主管稽徵機關審查成立，送經地方檢察署偵查起訴者，於起訴書副本送達後十日內，依下列規定核發獎金與舉發人，並為舉發人保守秘密：
一、檢舉偽造統一發票因而查獲者，每案發給新臺幣十二萬元，同時查獲印版者，加倍發給。
二、檢舉盜賣統一發票因而查獲者，每案發給新臺幣六萬元。
三、檢舉開立不實統一發票營業人因而查獲者，每案發給新臺幣三萬元。
其由檢舉案中查獲之其他開立不實統一發票營業人者，不另發獎金。
四、同一案件同時有二人以上檢舉者，其獎金平均分配之。
檢舉案件有下列情形之一者，不適用前項核發獎金之規定：
一、舉發人為稅務人員。
二、舉發人為執行稅賦查核人員之配偶或三親等以內親屬。
三、公務員依法執行職務發現而為舉發。
四、經前三款人員告知或提供資料而為舉發。
五、參與該偽造、盜賣統一發票或開立不實統一發票案件之行為。
前項第二款所稱執行稅賦查核人員，指下列受理檢舉案件之稅捐稽徵機關稅務人員：
一、現為或曾為該檢舉案件之承辦人員、核稿人員及決行人員。
二、於同一受理檢舉案件之稅捐稽徵機關內，辦理營業稅案件之查審業務承辦人員、核稿人員及決行人員。
第二項第三款所稱公務員，指下列情形之一者：
一、依法令服務於國家、地方自治團體所屬機關而具有法定職務權限，以及其他依法令從事於公共事務，而具有法定職務權限。
二、受國家、地方自治團體所屬機關依法委託，從事與委託機關權限有關之公共事務。
第二項第二款規定執行稅賦查核人員之配偶或三親等以內親屬、第三項第二款及前項人員身分之認定，以舉發日為基準。
一、檢舉偽造統一發票因而查獲者，每案發給新臺幣十二萬元，同時查獲印版者，加倍發給。
二、檢舉盜賣統一發票因而查獲者，每案發給新臺幣六萬元。
三、檢舉開立不實統一發票營業人因而查獲者，每案發給新臺幣三萬元。
其由檢舉案中查獲之其他開立不實統一發票營業人者，不另發獎金。
四、同一案件同時有二人以上檢舉者，其獎金平均分配之。
檢舉案件有下列情形之一者，不適用前項核發獎金之規定：
一、舉發人為稅務人員。
二、舉發人為執行稅賦查核人員之配偶或三親等以內親屬。
三、公務員依法執行職務發現而為舉發。
四、經前三款人員告知或提供資料而為舉發。
五、參與該偽造、盜賣統一發票或開立不實統一發票案件之行為。
前項第二款所稱執行稅賦查核人員，指下列受理檢舉案件之稅捐稽徵機關稅務人員：
一、現為或曾為該檢舉案件之承辦人員、核稿人員及決行人員。
二、於同一受理檢舉案件之稅捐稽徵機關內，辦理營業稅案件之查審業務承辦人員、核稿人員及決行人員。
第二項第三款所稱公務員，指下列情形之一者：
一、依法令服務於國家、地方自治團體所屬機關而具有法定職務權限，以及其他依法令從事於公共事務，而具有法定職務權限。
二、受國家、地方自治團體所屬機關依法委託，從事與委託機關權限有關之公共事務。
第二項第二款規定執行稅賦查核人員之配偶或三親等以內親屬、第三項第二款及前項人員身分之認定，以舉發日為基準。