Regulations Governing the Amount of Gifts and Prizes Offered by Businesses Article 5
The total annual amount of prizes given at prize-giving activities held by a business is limited as follows:(1) For a business whose annual sales for the previous fiscal year exceeded NT$3 billion, the maximum shall be NT$600 million.(2) For business whose annual sales for the previous fiscal year exceeded NT$750 million but was less than NT$3 billion, the maximum shall be 1/5 of such sales amount.(3) For business whose annual sales for the previous fiscal year was less than NT$750 million, the maximum shall be NT$150 million.
中文原文 事業提供贈品贈獎額度辦法第5條
事業辦理贈獎，其全年贈獎總額之上限如下：
一、上一會計年度之銷售金額在新臺幣三十億元以上者，為新臺幣六億元。
二、上一會計年度之銷售金額超過新臺幣七億五千萬元，未滿新臺幣三十億元者，為銷售金額的五分之一。
三、上一會計年度之銷售金額在新臺幣七億五千萬元以下者，為新臺幣一億五千萬元。
一、上一會計年度之銷售金額在新臺幣三十億元以上者，為新臺幣六億元。
二、上一會計年度之銷售金額超過新臺幣七億五千萬元，未滿新臺幣三十億元者，為銷售金額的五分之一。
三、上一會計年度之銷售金額在新臺幣七億五千萬元以下者，為新臺幣一億五千萬元。