Can a Uniform Invoice Certificate with the Buyer’s Tax Code Number Be Eligible for Invoice Prize Claiming?
According to the National Taxation Bureau of Kaohsiung, Ministry of Finance, it recently received an inquiry from a group, asking whether the group can claim the winning prize with the uniform invoice recorded the buyer’s tax code number?
The Bureau explains that, in accordance with Subparagraph 9, Paragraph 1, Article 11 of the Uniform Invoice Award Regulations, the buyer is not eligible for the prize if it is a government agency, a public utility, a public school, a military unit, or a business entity. If the buyer’s tax code number recorded on the winning invoice does not belong to the one listed above (for example, a private hospital, clinic, or professional practitioner firm of lawyers, accountants, bookkeepers, etc.), in accordance with the first part of Paragraph 1, Article 5 of the Uniform Invoice Award Regulations, the buyer shall be the prize winner.
The Taxation Bureau further explains that if the prize winner is an organization, group, professional practitioner or donated organization that is eligible to claim the prize, the winner can claim the prize at a financial institution such as First Commercial Bank, ChangHwa Bank, Agricultural Bank of Taiwan, Credit Union, credit department of farmers’ and fishermen’s association support section, etc., but not at any 7-Eleven, FamilyMart, Hi-Life, and OK convenience store, PX Mart, Simple Mart, etc.
The Taxation Bureau reminds that if the winners have any questions about claiming prizes with the winning invoices, they are welcome to visit the Bureau's website (https://www.ntbk.gov.tw) to inquire about the relevant laws and regulations or to contact the nearest jurisdictional branch or office of the Bureau.
Contact: Mr.Zhang, Head of the Fourth examination
TEL: 07-7256600 ext.7330
Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=4ec84d6ff9e342d99cd027d0992e7e69