Tax Collection Act Article 34
After the confirmation of a serious case of insufficient tax payment or tax evasion, the MOF or the tax authorities designated may make a public announcement of the name or title of the tax debtor or tax evader and the facts of such tax delinquency or tax evasion without being subject to the restriction set forth in the first Paragraph of the preceding Article.The MOF or the tax authorities designated may, after obtaining the consent of the taxpayers concerned, make a public announcement of the names or titles of the taxpayers having paid greater amount of taxes, and award them; the regulations governing such awards shall be prescribed by the MOF.The term "confirmation" as used in the first Paragraph of this Article shall refer to any of the following circumstances:1.Where the taxpayer fails to apply for recheck after a case is assessed by the competent tax authorities;2.Where the taxpayer fails to file an administrative appeal after a decision on the recheck is made;3.Where the taxpayer fails to initiate an administrative litigation after a decision on the administrative appeal is made; or4.Where a final and biding judgement is rendered in an administrative litigation.
中文原文 稅捐稽徵法第34條
財政部或經其指定之稅捐稽徵機關，對重大欠稅案件或重大逃漏稅捐案件經確定後，得公告其欠稅人或逃漏稅捐人姓名或名稱與內容，不受前條第一項限制。
財政部或經其指定之稅捐稽徵機關，對於納稅額較高之納稅義務人，得經其同意，公告其姓名或名稱，並予獎勵；其獎勵辦法，由財政部定之。
第一項所稱確定，指有下列情形之一者：
一、經稅捐稽徵機關核定之案件，納稅義務人未依法申請復查。
二、經復查決定，納稅義務人未依法提起訴願。
三、經訴願決定，納稅義務人未依法提起行政訴訟。
四、經行政訴訟終局裁判確定。
財政部或經其指定之稅捐稽徵機關，對於納稅額較高之納稅義務人，得經其同意，公告其姓名或名稱，並予獎勵；其獎勵辦法，由財政部定之。
第一項所稱確定，指有下列情形之一者：
一、經稅捐稽徵機關核定之案件，納稅義務人未依法申請復查。
二、經復查決定，納稅義務人未依法提起訴願。
三、經訴願決定，納稅義務人未依法提起行政訴訟。
四、經行政訴訟終局裁判確定。