Tax Collection Act Article 49-1
When receiving information or accusation to the effect that a taxpayer is evading tax payment, the tax authority, upon verification of the information or accusation, and the fine is confirmed and received, shall grant the informer a portion of the fine as reward, and keep the informer’s name in strict confidence.If the informer meets one of the following conditions, the provisions of the preceding paragraph shall not apply:1.The informer is a tax official;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 performed his/her duties thereby finding and reporting tax evasion;4.The informer received information from a person specified in Subparagraphs 1 to 3; or5.The informer engaged in the tax evasion or other acts violating tax laws.The amount of the reward allocated to the informer as prescribed in paragraph 1 shall not exceed twenty percent of said fine and not exceed NT$4.8 million.At the effective date of the amendment of this Act on November 30, 2021, an informer who has been rejected by the tax authority as ineligible to receive the reward and who is pending a final decision, Paragraph 2 shall apply.
中文原文 稅捐稽徵法第49-1條
檢舉逃漏稅捐或其他違反稅法規定之情事，經查明屬實，且裁罰確定並收到罰鍰者，稅捐稽徵機關應以收到之罰鍰提成核發獎金與舉發人，並為舉發人保守秘密。
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、參與該逃漏稅捐或其他違反稅法規定之行為。
第一項檢舉獎金，應以每案罰鍰百分之二十，最高額新臺幣四百八十萬元為限。
中華民國一百十年十一月三十日修正之本條文施行時，舉發人依其他法規檢舉逃漏稅捐或其他違反稅法規定之情事，經稅捐稽徵機關以資格不符否准核發檢舉獎金尚未確定之案件，適用第二項規定。
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、參與該逃漏稅捐或其他違反稅法規定之行為。
第一項檢舉獎金，應以每案罰鍰百分之二十，最高額新臺幣四百八十萬元為限。
中華民國一百十年十一月三十日修正之本條文施行時，舉發人依其他法規檢舉逃漏稅捐或其他違反稅法規定之情事，經稅捐稽徵機關以資格不符否准核發檢舉獎金尚未確定之案件，適用第二項規定。