Taiwan’s Ministry of Finance has released a notice outlining the evidence requirements for reporting 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 Point 16 of the Directions Governing the Handling of Reporting of Tax Evasion or Omission by Tax Collection Authorities, if the public makes a report providing only information that has been published on the internet, newspapers, government gazettes, magazines, radio, television, other media, or other public information available to the general public without attaching specific evidence that can be used for investigation, the tax authorities will notify the informant to make corrections or provide new evidence within a time limit. Those who fail to provide evidence within the time limit will be exempted from review.

Therefore, when reporting tax evasion by others, the informant must describe in detail the facts of illegal tax evasion and provide specific evidence that can be used for investigation, such as purchase orders, shipping orders, proof of payment, credit card signatures, remittance orders, cash receipt records, etc.

The NTBNA urges taxpayers with questions to contact their local national taxation bureaus, regional branches, or offices for further assistance.