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法律與法規命令

Tax Act:
Uniform Invoice Award Regulations
Article 15-1
Content:
In the event of overpayment by the prize disbursement institutions due to business entities issuing uniform invoices under any of the following conditions, the competent authority shall send an official document requiring the said business entity to be liable for repayment of the amount of the reward.
1. Using the alphabetical letters and numbers of any type of uniform invoice not authorized by the competent authority.
2. Reusing or reprinting of the alphabetical letters and numbers of uniform invoices authorized by the competent authority.
3. Nullifying uniform invoices without recovering the receipt copies of uniform invoices or the certification copies of electronic uniform invoices.
4. Selling selected goods to foreign passengers but not recording the information in accordance with subparagraph 2, paragraph 2 of Article 8 of “The Regulation Regarding the Claiming of VAT Refunds by Foreign Passengers Purchasing Goods Eligible for VAT Refund.”
5. Not uploading the information of uniform invoices to the E-Invoice Platform in accordance with Paragraph 1 of Article 32-1 of  the Value-added and Non-value-added Business Tax Act, and failing to rectify the situation in a given time period upon notice by the competent authority.
In cases where the authorized institutions remit the cash award to a designated account or electronic payment tool without following relevant regulations and causing overpayment by the government, the competent authority of the said institutions shall recover the reward by official document.
 Update:2018-08-06

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