A TikTok account is considered to be in violation of the terms of service when it receives five or more complaints from other TikTok accounts.
Nevertheless, the reports do not provide an assurance that the account will be deleted.
When you report an account, you are informing the customer support staff about a problem that you encountered while using the account that is being reported.
After receiving five or six complaints, the customer service staff of the platform conducts a thorough investigation into the problem and determines whether or not the account in question has to be removed.