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From January 1, 2022, those with irregular transactions or payment methods who obtained many small amounts winning uniform invoices without legitimate reasons will not be awarded.

The Kaohsiung National Taxation Bureau of the Ministry of Finance stated that under the provisions of Items 2 and 3, Article 15 of the Uniform Invoice Award Regulations revised and promulgated on December 7, 2021, starting from January 1, 2022, those who obtain a large number of uniform invoices for small transactions for the current period without legitimate reasons through irregular transactions or payment methods, and whose number of winning invoices for the period reaches a certain number, will not be awarded; for those who have claimed cash awards, the competent authority shall recover the reward by official document. The identification basis for obtaining a large number of uniform invoices, the determination of small transactions, and the number of award invoices shall not be disclosed. 

The Bureau further explained that a few specific people had deliberately used unconventional methods to obtain a large number of uniform invoices for small transactions to receive winning bonuses, which was inconsistent with the purpose of awarding bonuses with uniform invoices. To prevent this kind of cheating behavior, protect the rights and interests of ordinary consumers to win uniform invoice prizes, and safeguard social welfare, the Ministry of Finance has added the above regulations to end cheating. The requirements for recovering winning prizes, in addition to "irregular transactions or payment methods," should also meet: 1. No legitimate reasons. 2. Obtaining a large number of uniform invoices. 3. The uniform invoice transaction amount is small. 4. There are objective requirements such as a certain number of winning invoices in the current period, and to avoid deliberate evasion by interested parties and hinder the implementation purpose, the relevant quantitative benchmarks will not be disclosed to the public under the provisions of Subparagraph 1, Paragraph 1, Article 18 of the Freedom of Government Information Law.

The Bureau calls on you to ask for a uniform invoice when making purchases, but do not obtain it illegally, falsely claim it, or use irregular transactions or withdrawals to receive the uniform invoice awards. If the reward is obtained illegally or fraudulently received, the case will be transferred to the judicial authorities for investigation.

Provided by: Sales Tax Group
Contact person: Mr. Yang  Tel: (07)7256600 ext. 7330

Last updated:2023-12-04