Since January 1, 2022, No Prizes Will Be Awarded to Uniform Invoices for Acquisition of A Large Number of Small-value Uniform Invoices without Valid Reasons by Means of Irregular Transactions or Payme
According to the National Taxation Bureau of Kaohsiung, Ministry of Finance, in accordance with the provisions of Paragraphs 2 and 3, Article 15 of the "Uniform Invoice Award Regulations" amended and promulgated on December 7, 2021, starting from January 1, 2022, a person who has obtained a large number of small-purchased uniform invoices of the current period without valid reasons by means of irregular transactions or payments, winning at least a certain number of uniform invoice prizes for that period, shall not be awarded any prizes. For those who have claimed cash award, the competent authority shall recover the award by official document. The identification basis for obtaining a large number of uniform invoices, a small number of uniform invoices, and the number of award invoices shall not be disclosed.
The Bureau further explained that a small number of intentional people have deliberately used irregular methods to split their spending into smaller amounts in order to obtain a large number of uniform invoices for increasing the chances of winning uniform invoice prizes, which is inconsistent with the purpose of uniform invoices prizes. In order to prevent such cheating behavior, protecting the rights of the general consumers and safeguarding the public welfare, the Ministry of Finance has added the above rules to eliminate cheating. In addition to "irregular transactions or payment methods," the above requirements also should include the following necessary objective criteria: 1. Having no valid reason; 2. Obtaining a large number of uniform invoices; 3. The amounts on the uniform invoices are very small; and 4. Having at least a certain number of award invoices in the current period. In order to avoid deliberate circumvention by intentional persons, which may hinder the achievement of the implementation purpose, the relevant quantitative benchmarks shall not be disclosed to the public in accordance with the provisions of Subparagraph 1, Paragraph 1, Article 18 of the Freedom of Government Information Law.
The Bureau urged consumers to request uniform invoices when making transactions, but not to claim uniform invoice prizes by using improper methods to obtain or fraudulently claim, or making irregular transactions or payments. If it is found to be true, the prize money will be recovered in accordance with the regulations, and if the prize money is obtained by improper means or fraudulently claimed, it will be sent to the judicial authorities for investigation.
Contact: Mr. Huang, Revenue Officer of the Forth Examination Division
TEL: 07-7256600ext.7336
Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=a24403b4698740dab1c90d1d0f631efb