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Taiwan Sets Out Evidence Requirements When Reporting Tax Evasion

10 September 2024

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Approved Changes

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Taiwan

Taiwan's Ministry of Finance has issued a notice on the evidence conditions when reporting tax evasion. --- Public information may not be used as sole evidence to report tax evasion. The National Taxation Bureau of the Northern Area (NTBNA), Ministry of Finance, indicated that, since online media is quite diverse and convenient, people often report tax evasion using public information obtained from internet, radio, and television sources. When informants do not provide any specific evidence for investigation, it is difficult to determine whether the person being reported has indeed committed tax evasion. The NTBNA pointed out that in accordance with...