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For cases reported by an informer, the tax authority shall grant a whistleblower a reward. However, the reward may not be granted in some certain circumstances. 

  The National Taxation Bureau of the Central Area (NTBCA), M.O.F. indicates that according to the relevant tax laws, when receiving information of a case that a taxpayer is evading tax, upon verification of the information, the tax authority shall grant a whistleblower a reward of 20% of the fine received, but in an amount of no more than NT 4.8 million in each case. 

  However, the granting of a reward shall not be applied in the following conditions in accordance with Paragraph 2 of Article 49-1 of the Tax Collection Act (Amended Date: 2021-12-17):
1. A whistleblower is a tax auditor.
2. A whistleblower is the spouse, or within the third degree of kinship to the executing tax auditor.
3. A whistleblower is a public official who performed his/her duties byfinding and reporting tax evasion.
4. A whistleblower received information by a person specified in thefirst three conditions.
5. A whistleblower participated in the tax evasion that he/she  reports.

  In addition, in the case that the fine of a tax evasion case is exempted, the whistleblower would not be rewarded. The Bureau provides an example relating to a fine exemption as previously mentioned. Once a whistleblower reports that a profit-seeking enterprise purchases goods from company A but obtains the uniform invoices from company B, upon verification of the information, a fine shall be imposed on such enterprise by law. However, if it is later found that the certificate was indeed given by company A and company A was already fined by law, the penalty for the enterprise would be lifted in accordance with Article 44 of the Tax Collection Act. Therefore, the whistleblower would not be entitled to the reward.  

For questions or concerns, you are welcome to call our toll-free phone number 0800-000321. NTBCA will serve you with all sincerity.

(Contact person, Mr. Tsai, First Legal Affairs Division)
Tel. No.: 04-23051111 Ext. 8154

Last updated:2022-04-12