Uniform Invoice Award Regulations Article 5

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.
中文原文 統一發票給獎辦法第5條
中獎統一發票,已載明買受人者,以買受人為中獎人;未載明買受人者,其中獎人如下:
一、中獎統一發票收執聯持有人。
二、中獎電子發票證明聯持有人。
但其使用行動裝置下載財政部提供行動應用程式完成領獎程序者,為中獎獎金匯入之金融機構或郵政機構帳戶所有人。
三、公用事業買受人未以電子發票證明聯兌獎者,以持有公用事業掣發載有載具識別資訊之兌獎聯者為中獎人。
中獎雲端發票已指定帳戶或金融支付工具匯入中獎獎金者,其中獎人如下,不適用前項規定:
一、金融機構帳戶所有人。
二、郵政機構帳戶所有人。
三、信用卡持有人。
四、轉帳卡持有人。
五、電子支付帳戶使用者。

English translation for reference only; the Chinese text prevails. Not legal advice.