Uniform Invoice Award Regulations Article 13
The competent authority shall present cash rewards to informers for reporting the offense of failing to issue uniform invoices as required or understating the sales amount on the uniform invoice in accordance with Article 49-1 of the Tax Collection Act, except the funds for these Regulations.
中文原文 統一發票給獎辦法第13條
檢舉漏開或短開統一發票案件，除經費來源外，主管稽徵機關應依稅捐稽徵法第四十九條之一規定核發獎金。