Enforcement Rules of the Estate and Gift Tax Act Article 54
For the person reporting or informing a violation of the Act or these Rules eligible for a reward as specified under Article 43 of the Act, the competent tax authority shall notify the person to collect the reward within ten (10) days of the payment of the fine.
中文原文 遺產及贈與稅法施行細則第54條
依本法第四十三條規定之舉發獎金，主管稽徵機關，應於收到罰鍰後十日內，通知原舉發人限期領取。