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法律與法規命令

Tax Act:
Uniform Invoice Award Regulations
Article 7
Content:
The designated unit may entrust authorities (institutions) affiliated with the Ministry of Finance to disburse cash awards for winning numbers; if deemed necessary, the entrusted authorities (institutions) may re-entrust other institutions to disburse the prizes.
The competent tax authority shall, before the fourth day of the next month after each prize-drawing, prepare a list of winning uniform invoice alphabetic letters and numbers for each prize within its jurisdiction which also indicates the amount of cash awarded for each prize, and send the list to be entered into the winning uniform invoice database of the Fiscal Information Agency, Ministry of Finance, which shall be used by prize disbursement institutions as a basis for verification and disbursement. In the case of the prizes be claimed by electronic invoice prizewinners, the Fiscal Information Agency of the MOF shall, before the fourth day of the next month after each prize-drawing, prepare a list of winning uniform invoice alphabetic letters and numbers for each electronic invoice prize which also indicates the amount of cash awarded and enter such list into the winning uniform invoice database, which shall be used by prize disbursement institutions as a basis for verification and disbursement. 
 Update:2019-01-08

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