1.The Ministry of Justice (hereinafter referred to as the “Ministry”) has formulated these directions for the handling of matters pertaining to the granting of rewards for reporting of corruption & malfeasance cases.
2.Where reported corruption & malfeasance cases lead to convictions in court pursuant to the definition of offences in Article 2 of the Anti-Corruption Informant Rewards and Protection Regulations, prosecutor offices, judicial police authorities or government employee ethics units in charge of processing of reports shall grant the rewards to the informant after submitting the prosecutor’s indictment, the court’s judgment and relevant information to the Ministry in a confidential manner for approval of rewards without initiating the rewards request from the informant. The Informant may also submit an application to the informed agency for rewards after the court hands down the conviction judgment.
3.Where the Ministry approves the granted rewards for reported corruption & malfeasance cases, the informed agency shall grant the reward if the informant submitted his/her report to a prosecutor office or judicial police authority. Rewards shall be granted by the Agency Against Corruption if the report was submitted to a civil service ethics department.
4.When agencies grant rewards, they shall withhold taxes in accordance with the prescribed withholding rates pursuant to the regulations set forth in Clause 2, Paragraph 1, Article 88 of the Income Tax Act. Said agencies shall not be required to issue withholding certificates to the informant pursuant to the regulations set forth in Paragraph 1, Article 92 of the Income Tax Act. Such certificates shall only be issued where informants submit applications.
5.Informants shall present receipts when claiming their reward (format as shown in Appendix 1). The receipt presented by the informant shall be kept in a Sealed File Bag for Reported Corruption & Malfeasance Cases (Format as shown in Appendix 2) to ensure confidentiality. The agency granting the reward shall submit an agency receipt (Format as shown in Appendix 3) as original proof. This receipt shall be submitted to the Agency Against Corruption for review and reimbursement. Detailed records shall be created in accordance with the case sequence (Format as shown in Appendix 4) for future reference and verification.
Personnel in charge of handling of informant rewards shall pay close attention to the confidentiality of the identity of the informant in the performance of duties.