Tax Related Laws & Regulations

Tax Act：

Uniform Invoice Award Regulations
Article　5

Content：

If the winning uniform invoice has specified the name of the person who is the purchaser, the purchaser named on the receipt will be the prizewinner. If not, the prizewinners are as follows:

1.The holder of the winning uniform invoice record stub.

2.The holder of the certification copy of electronic uniform invoice. However, in the case that a cloud invoice prizewinner has designated a financial or postal institution account for remittance of the cash, the owner of the account will be the prizewinner.

3.If a customer of a public utility doesn’t claim his or her prize(s) by the certification copies of electronic uniform invoices, the prizewinner is the one with the prize-drawing copies which are issued from public utilities with the identification codes of carriers they are printed on.

In the case that a cloud invoice is designated by a prizewinner as an account or a financial payment instrument for remittance of the cash award, the preceding Paragraph is not applicable and the prizewinner is as follows:

1.The owner of the financial institution account.

2.The owner of a postal institution account.

3.The owner of a credit card.

4.The owner of a debit card.

5.The user of an electronic payment account.

Update：2019-12-23

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