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法律與法規命令

Tax Act:
Uniform Invoice Award Regulations
Article 11
Content:
The Rules herein do not apply to uniform invoice receipts under any of the following conditions:
1.The uniform invoice receipt does not indicate the amount of the sale or indicates the amount of the sale by a zero or negative.
2.The uniform invoice receipt does not indicate the amount of the sale in accordance with regulations, or the amount of the sale shown does not match the transaction, or the receipt is not stamped with the special uniform invoice chop of the issuer.
3.The uniform invoice receipt is torn, or has indistinct or illegible entries, unless the invoice issuer authenticates that entries in the receipt are consistent with those in the issuer's copy.
4.The buyer indicated on the uniform invoice receipt has been altered.
5.The uniform invoice receipt has been marked as void.
6. The uniform invoice was issued for sales in which a zero rate of business tax applies as provided by laws.
7.The uniform invoice was issued on a daily summary basis according to the rules.
8.The uniform invoice was made up after the business entity was found to have failed to issue uniform invoices or understated the sales amount on uniform invoices.
9.The buyer shown on the uniform invoice receipt is a government agency, state-owned enterprise, public school, military unit or a business entity.
10.The winner fails to claim the prize before the prescribed deadline.
11.The winner applied for tax refund in accordance with “The Regulation Regarding the Claiming of VAT Refunds by Foreign Passengers Purchasing Goods Eligible for VAT Refund”.
If the prize-drawing copies which are issued from public utilities with the identification codes of carriers are printed on are torn or are indistinct so that they can’t be identified, the identification codes of carriers are not applicable to the Rules herein.
 Update:2018-04-25

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