Uniform Invoice Award Regulations Article 7
The designated unit may entrust authorities (institutions) affiliated with the Ministry of Finance to disburse cash awards for winning numbers; if deemed necessary, the entrusted authorities (institutions) may re-entrust other institutions to disburse the prizes.The competent tax authority shall, before the fourth day of the next month after each prize-drawing, prepare a list of winning uniform invoice alphabetic letters and numbers for each prize within its jurisdiction which also indicates the amount of cash awarded for each prize, and send the list to be entered into the winning uniform invoice database of the Fiscal Information Agency, Ministry of Finance, which shall be used by prize disbursement institutions as a basis for verification and disbursement. In the case of the prizes be claimed by electronic invoice prizewinners, the Fiscal Information Agency of the MOF shall, before the fourth day of the next month after each prize-drawing, prepare a list of winning uniform invoice alphabetic letters and numbers for each electronic invoice prize which also indicates the amount of cash awarded and enter such list into the winning uniform invoice database, which shall be used by prize disbursement institutions as a basis for verification and disbursement.
中文原文 統一發票給獎辦法第7條
統一發票獎金之發給,由專責單位委託財政部所屬機關(構)辦理;必要時並得由受託之機關(構)轉委託。
營業稅主管稽徵機關應於每期開獎日之次月四日前,就轄內當期中獎之各獎產製載明統一發票字軌號碼及應發獎金金額之中獎清冊檔,送財政部財政資訊中心匯入中獎清冊資料庫,供代發獎金單位以憑核發。
但電子發票中獎之各獎中獎清冊檔,由財政部財政資訊中心產製並匯入中獎清冊資料庫。
營業稅主管稽徵機關應於每期開獎日之次月四日前,就轄內當期中獎之各獎產製載明統一發票字軌號碼及應發獎金金額之中獎清冊檔,送財政部財政資訊中心匯入中獎清冊資料庫,供代發獎金單位以憑核發。
但電子發票中獎之各獎中獎清冊檔,由財政部財政資訊中心產製並匯入中獎清冊資料庫。