Estate and Gift Tax Act Article 43
This English translation was last updated on 2021-01-20, but the Chinese text was amended on 2026-09-11. Later amendments may not be reflected in the translation — please refer to the Chinese text.
Reports or accusations against taxpayers and other related persons for underreporting, failing to report, concealing, or intentionally evading taxes through false or fraudulent means, or for assisting others in tax evasion, if verified to be true, the competent tax authority shall reward the informant with a portion of the fine collected and shall keep the informant's identity confidential.
中文原文 遺產及贈與稅法第43條
告發或檢舉納稅義務人及其他關係人有短報、漏報、匿報或故意以虛偽不實及其他不正當行為之逃稅，或幫助他人逃稅情事，經查明屬實者，主管稽徵機關應以罰鍰提成獎給舉發人，並為舉發人保守秘密。