Please Note that Winning Uniform Invoices Under Certain Circumstances Are Ineligible for Prize Redemption
The National Taxation Bureau of Taipei, Ministry of Finance states that if a uniform invoice falls under any circumstance specified in the “Uniform Invoice Award Regulations” where prizes are not applicable, the prize shall be ineligible for redemption even if the invoice has been drawn as a winner.
The Bureau explains that Article 11 of the “Uniform Invoice Award Regulations” specifies situations in which a winning uniform invoice shall not be eligible for prize redemption. These situations include invoices with a transaction amount of NT$0, invoices that have been marked as void, or invoices where the purchaser is a government agency, a public enterprise, a public school, or a business entity. With respect to purchasers who are business entities, in addition to the common situation where the buyer’s Business Administration Number is indicated on the invoice, any buyer who engages in business activities without completing tax registration in accordance with the “Value-added and Non-value-added Business Tax Act” shall also be deemed a business entity. In such cases, the winning invoice shall likewise be ineligible for prize redemption.
The Bureau provides the following examples: Mr. A obtained a NT$0 invoice from a store after using a discount coupon. Mr. B retained a voided invoice after returning purchased goods. Mr. C, to supplement his household income, frequently sold goods through an online platform without completing tax registration and received an invoice for transaction fees from the platform. When the invoice serial numbers of these three invoices were checked, they corresponded respectively to the fifth prize, the sixth prize, and the NT$500 Cloud Invoice Exclusive Prize. However, as these invoices fall under the circumstances set forth in Paragraph 1, Article 11 of the “Uniform Invoice Award Regulations,” none were eligible for prize redemption.
The Bureau urges the public to first verify whether their winning invoices fall under any grounds for ineligibility specified in Article 11 of the “Uniform Invoice Award Regulations” before seeking prize redemption. For inquiries, please call the 24-hour prize redemption hotline at (02) 412-8282.
[Contact: Mr. Chou, Head of the Sales Tax Division; Tel: (02) 2311-3711 ext.1830]
Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=57664ea3745a47b1b0356e857898de9e