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法律與法規命令

Tax Act:
Uniform Invoice Award Regulations
Article 8
Content:
Prizewinners may, within three months from the sixth day of the next month after each prize-drawing, claim their prizes at local prize disbursement institutions according to the methods and business hours announced by the institutions.
Prizewinners shall request redemption of their prizes at local prize disbursement institutions during business hours.
Cloud invoice prizewinners who Taiwan nationals or Alien Resident Certificate holders from foreign countries, mainland China, Hong Kong, or Macau and who meets any of the following criteria may have taxes deducted from the award and the balance transferred directly to the designated account by the prize disbursement institution. However, if any of the details of the remittance account are wrong, the prizewinner shall correct such details within the deadline set by the prize disbursement institution:
1.Personal identity information and a financial institution account, postal institution account, credit card number, debit card number, or electronic payment account for remittance have been provided by the prizewinner prior to the prize-drawing in accordance with the announced methods of the Ministry of Finance.
2.The prizewinner has used a mobile device to download the mobile application provided by the Ministry of Finance prior to the expiration of the redemption period.
In the case that the cloud invoice prizewinner cannot or does not claim the prize in the manner specified in the preceding Paragraph, the prizewinner shall submit the certification copy of the electronic uniform invoice in accordance with Paragraph 2. However, in the case that the winning invoice is issued by a public utility, the prizewinner must submit the prize-drawing copy issued by the public utility with the identification code of the carrier printed on.
 Update:2019-01-08

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