The Administrative Enforcement Agency has started the implementation of the so-called anti-luxury clause, in an attempt to regulate the spending behavior of those who owe over 10 million NT dollars in tax. In the future, those tax debtors are not allowed to spend over 2,000 NT dollars on a single purchase per day. In addition, one million NT dollars will be rewarded to people who report on the violators.

Dining at the hotel starts at 1,000 NT dollars per person.

Shah Huang Xin-pin, the country's top tax debtor, goes to high-end restaurants frequently.

According to officials at Administrative Enforcement Agency, the 82-year-old is the daughter of former KMT tycoon Huang Shou-gu and married former ambassador to the United States Konsin Shah.

She is the second sister of the late celebrity Huang Jen-chung.

The elder owes the government 1.25 billion in taxes but has only paid back 5.6 million NTD.

Before her, four other top tax debtors were asked to obey the anti-luxury order.

They are Taipei residents Chang Chi-teh, Su Fa-chiang, Chen Bin-yao and Chen Ya-hui of Taichung.

Such debtors cannot spend more than NT$2,000 on a single purchase or ride in taxis and the Taiwan High Speed Rail.

Administrative Enforcement Agency has announced the list of 57 top tax debtors. The public will get a chance for cash award of 1 million NTD if they report the violations of the anti-luxury clause by these individuals.