The National Taxation Bureau of the Southern Area, Ministry of Finance expressed that according to Article 21 of the Regulations Governing the Use of Uniform Invoices, non-current term uniform invoices shall not be issued or used, with the exception of approval by the competent tax authority. In the event that a business entity cannot obtain current term uniform invoices for issue in the last days of even months because the designated agents have sold out the current term uniform invoices, in accordance with Article 32 of the Valued-added and Non-value-added Business Tax Act, the business entity with the approval by the competent tax authority can issue next term uniform invoices to the purchaser instead. As for claiming the prizes, the purchaser should check the next term uniform invoices in hand with the next term winning numbers. The right to claim prizes is not affected.
For instance, if a business entity runs out of current term uniform invoice (November-December 2020), it may, upon application to and approval by the competent tax authority, issue next term uniform invoices (January-February 2021) when selling goods on December 31st, 2020. The purchaser receiving that uniform invoice should check the winning numbers of the term of January-February 2021.
The Bureau would like to remind foreigners that they may also claim prizes from a winning uniform invoice with their passport or alien residence certificate (ARC).
Press Release Contact: First Legal Affairs Division, Miss WU