Securities Transaction Tax Act Article 7
For an individual who informs or reports a case of non-collection or under-collection of securities transaction tax by a collecting agent, or evasion of tax by a securities seller in a fraudulent or other illicit manner, and the case is found to be genuine, the tax authority shall reward the informant with twenty percent (20%) of the fine received and keep the identity of the informant confidential.The reward provision in this article does not apply to an informant who is a public servant or who has participated in the tax evasion.
中文原文 證券交易稅條例第7條
告發或檢舉證券交易稅代徵人有不為代徵、短徵、漏徵、或證券買賣人以詐欺及其他不正當行為逃稅情事，經查明屬實者，稽徵機關應以罰鍰百分之二十，獎給舉發人，並為舉發人絕對保守秘密。
公務人員為舉發人及參與逃稅行為之舉發人，均不適用本條獎金之規定。
公務人員為舉發人及參與逃稅行為之舉發人，均不適用本條獎金之規定。