1.Full text (9 articles) Promulgated on 23 April 1954 by Presidential
2.Articles 4 amended on 13 July 1981 by Presidential Decree.
3.Articles 4 amended on 29 June 1995 by Presidential Decree Hua-tzung-1
Yi No. 4339.
4.Articles 3 and 4 amended on 21 April 2004 by Presidential Decree Hua-
tzung-1 Yi No. 09300077611.
This Act applies to the disposal of fines and sale of forfeited property
as a result of violations of fiscal laws and regulations. The handling of
fines pertaining to administrative penalties also applies this Act.
Where a forfeited property is taxable, the amount of the taxes owing on
the selling price shall be withheld in the first instance.
After the payment of fines and the sale of forfeited property which has
been withheld taxes owing as prescribed in the preceding article, forward
by the allocation of the reward to the informer as prescribed in
paragraph 2 (below) of this article, the remaining amount shall be turned
over to the treasury. The estimated entire revenues and expenditures
shall be compiled in a budget.
For cases reported by an informer, the reward to the informer shall not
exceed twenty percent of fines or the net value of selling price of
forfeited property. However, an informer is prohibited from receiving the
reward if he or she is within the third degree of kinship to the
executing tax auditor.
The amount of the reward allocated to the informer as prescribed in the
preceding article shall not exceed NT$4.8 million.
The tax delinquency charges shall not be included in the calculation of
the reward prescribed in article 3.
The remaining amount which shall be turned over to the treasury as
prescribed in article 3 and the tax delinquency charges referred to in
the preceding article, shall be paid to the respective treasury of the
given level of government according to the tax item.
For the cases handled by the central government agency, the relevant
agency shall compile a classification of the allocated amount of the
rewards and submit it to the Executive Yuan monthly, for the cases
handled by the local government agency, the relevant agency shall submit
such classification to the municipality governments or county (city)
For the sale of a property which was forfeited due to the violations of
the specific Criminal Code and National Mobilization Law, no reward shall
be allocated, unless otherwise provided by law.
This Act shall come into force from the date of promulgation.