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法律與法規命令

Tax Act:
Uniform Invoice Award Regulations
Article 3-1
Content:
On the 25th day of every odd month, the million-dollar prize of from one to thirty sets of winning numbers exclusive to cloud invoices, the thousand-dollar prize of from one thousand to sixteen thousand sets of winning numbers exclusive to cloud invoices and the hundred-dollar prize of from one hundred thousand to six hundred thousand sets of winning numbers exclusive to cloud invoices will be drawn from the cloud invoices issued in the previous period. The cash awards for each prize are as follows:
1. Million-dollar prize: If the alphabetic letters and the eight-digit number shown on the cloud invoice are identical to the winning numbers drawn for the million-dollar prize, the winner receives a cash award of NT$1,000,000.
2. Thousand-dollar prize: If the alphabetic letters and the eight-digit number shown on the cloud invoice are identical to the winning numbers drawn for the thousand-dollar prize, the winner receives a cash award of NT$2,000.
3. Hundred-dollar prize: If the alphabetic letters and the eight-digit number shown on the cloud invoice are identical to the winning numbers drawn for the hundred-dollar prize, the winner receives a cash award of NT$500.
The number of the sets of the winning alphabetic letters and numbers referred to in the preceding Paragraph will be publicly announced by the designated unit before the draw is made. In the case of any change to the number of the sets of the winning alphabetic letters and numbers described in the preceding Paragraph, such change will be publicly announced by the designated unit before the draw is made.
The winning alphabetic letters and numbers of cloud invoices, and the deadline for claiming the prizes for each session will be posted on the websites of the MOF and its affiliated competent tax authorities on the day following the draw.
Cloud invoice means uniform invoice issued, transferred, and obtained by the purchaser without a printed certification copy according to the conditions given in the third Paragraph of Article 7 of “The Regulations Governing the Use of Uniform Invoices” when the business entity sells goods and services to the purchaser using the carriers approved by the MOF, and the purchaser may designate that the cloud invoice shall be donated to an institution or organization via the use of a donation code.
A winning cloud invoice with a printed certification copy shall be exempt from the provision stipulating no printed certification copy in the preceding Paragraph.
 Update:2020-03-11

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