Uniform Invoice Award Regulations Article 15
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.
中文原文 統一發票給獎辦法第15條
以不正當方法套取或冒領獎金者,所轄主管稽徵機關應具函追回其獎金,並於取得相關不法事證後,移送司法機關究辦。
自中華民國一百十一年一月一日起,以不合常規之交易或付款方式,無正當理由取得當期大量小額統一發票,且該期中獎發票達一定張數者,不予給獎;已領取獎金者,所轄主管稽徵機關應具函追回其獎金。
前項取得大量統一發票數量、小額統一發票金額及中獎發票張數之認定基準,不予公開。
自中華民國一百十一年一月一日起,以不合常規之交易或付款方式,無正當理由取得當期大量小額統一發票,且該期中獎發票達一定張數者,不予給獎;已領取獎金者,所轄主管稽徵機關應具函追回其獎金。
前項取得大量統一發票數量、小額統一發票金額及中獎發票張數之認定基準,不予公開。