財務罰鍰處理暫行條例

Fines and confiscated or forfeited property value under financial regulations must be handled under this provisional statute, including administrative penalties called fines.

If confiscated or forfeited property is subject to tax under the law, the tax must be withheld first from the sale proceeds.

經人舉發而緝獲的案件，舉發人可按淨額領取不超過百分之二十的獎金；但執行稅賦查核人員三等親以內的舉發人不得領取。

This provision caps the reward for informants at NT$4.8 million per case.

各項稅捐的滯納金，不適用本條例第三條的提獎規定。

Amounts covered by Article 3 and delinquent charges under the preceding article are to be paid into the treasury of the government responsible for the related principal tax.

辦理本項案件的機關，若屬中央機關，應每月把提獎分配數額分類冊報行政院；若屬地方機關，則報省政府或其同等機關。

Unless another law says otherwise, money obtained from selling property confiscated or forfeited under the Special Criminal Law or the National Mobilization Law may not be used for reward payments.

This provision says the regulation takes effect on the date it is promulgated.