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法律與法規命令

Tax Act:
Uniform Invoice Award Regulations
Article 10
Content:
When granting a cash award claim for a prize in accordance with Paragraph 2 of Article 8, the prize disbursement institution shall verify the winning number and the identity document(s) of the claimant, record the prizewinner’s Citizen’s Identification Card, passport, or residence permit in the winning uniform invoice database, and disburse the cash award after collecting the winning receipt. However, when issuing redemption for the prizes of electronic uniform invoices, the prize disbursement institution shall check separately against a list of winning uniform invoice alphabetic letters and numbers.
Prize disbursement institutions issuing redemption of prizes in accordance with the preceding Paragraph should check against the winning uniform invoice database.
The prize disbursement institutions referred to in the preceding two Paragraphs shall, within two months after the deadline for the redemption of prizes, prepare a list of claimed prizes and deliver it to the designated unit. If the winning invoices are not certification copies of electronic uniform invoices nor prize-drawing copies which are issued from public utilities with the identification codes of carriers printed on them, the prize disbursement institutions shall submit the winning invoices and receipts along with the list.
If the prizewinner is as referred to in Subparagraph1, Paragraph 3 of Article 8, the prize disbursement institutions shall, within two months after the deadline for the redemption of prizes, prepare a remittance list which specifies the details of the carriers of the prizewinners and of their personal identification and deliver it to the designated unit; if the prizewinner claims their prize via the mobile application provided by the Ministry of Finance, the prize disbursement institutions shall, within two months after the deadline for the redemption of prizes, prepare a list and deliver it to the designated unit.
 Update:2019-01-08

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