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Taxation Administration,Ministry of Finance,R.O.C.Law Source Retrieving System of Taxation Laws and Regulations

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Tax Related Laws & Regulations

Tax Act:
Uniform Invoice Award Regulations
Article 15
Content:
In cases where a person claims cash awards by illegal means or under false pretenses, the competent authority shall recover the reward by official document, collect evidence, and turn the case over to a judicial organization.
Effective January 1, 2022. In case a person who has obtained a large number of small purchased Uniform Invoices through illegal transactions or payments, those awarded Invoices cannot be claimed if those invoices have reached an amount based on a certain number of invoices.  For those who have claimed cash awards, the competent authority shall recover the reward by official document.
The identification basis for obtaining a large number of Uniform Invoices, a small number of Uniform Invoices, and the number of award invoices referred to in the preceding paragraph shall not be disclosed.
 Update:2021-12-15

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