Regulations Governing the Amount of Gifts and Prizes Offered by Businesses Article 7
The prices of products or services, value of gifts and total amount of prizes in this Guidelines are determined according to the following standards: (1) Prices of products or services: The reasonable market prices that are given to trading counterparts at the time a business promotes sales with gift-giving activity.(2) Value of gifts: The value may be determined in order according to the following standards: Directly from the business that promotes sales with gift-giving activity. In the case that the gifts is produced by the business itself or acquired by the business from the market at reasonable price, the value for the said gifts is determined by its costs of production or acquisition. In the case that the business has acquired the gifts based on the trading terms other than price, or the aforementioned cost of acquisition is not available, then the value of gifts is determined by its retail price. Other reasonable and approved standards. (3) Total amount of prizes: The value may be determined in order according to the following standards: Directly from the business that promotes sales with prize-giving activity. In the case that the prizes (either product or service) are produced by the business itself or acquired by the business from the market at reasonable price, the total amount for the said prize (either product or service) is determined by its costs of production or acquisition. In the case that the business has acquired the prizes (either product or service) based on the trading terms other than price, or the aforementioned cost of acquisition for the prizes (either product or service) is not available, then the value of prizes is determined by the retail price of the said prizes (either product or service). Other reasonable and approved standards.
中文原文 事業提供贈品贈獎額度辦法第7條
本辦法之商品或服務價值、贈品價值及贈獎總額認定標準如下：
一、商品或服務價值：事業辦理贈品促銷行為時，交易相對人面臨之合理市價。
二、贈品價值，得依下列標準依序認定之：
（一）依辦理贈品促銷行為之事業所宣稱之贈品價值逕行認定。
（二）事業自製或以市場合理價格取得贈品者，該贈品價值以事業自製或取得該贈品之成本計算。
（三）事業以其他非價格交易條件取得贈品或無前目所述贈品取得成本者，其贈品價值以該項贈品之零售價格認定。
（四）其他合理認定標準。
三、贈獎總額，得依下列標準依序認定：
（一）依辦理贈獎促銷行為之事業所宣稱之贈獎總額逕行認定。
（二）事業自製或以市場合理價格取得贈獎（商品或服務）者，該贈獎總額以事業自製或取得該贈獎（商品或服務）之成本計算。
（三）事業以其他非價格交易條件取得贈獎（商品或服務）或無前目所述贈獎（商品或服務）取得成本者，其贈獎總額以該項贈獎（商品或服務）之零售價格認定。
（四）其他合理認定標準。
一、商品或服務價值：事業辦理贈品促銷行為時，交易相對人面臨之合理市價。
二、贈品價值，得依下列標準依序認定之：
（一）依辦理贈品促銷行為之事業所宣稱之贈品價值逕行認定。
（二）事業自製或以市場合理價格取得贈品者，該贈品價值以事業自製或取得該贈品之成本計算。
（三）事業以其他非價格交易條件取得贈品或無前目所述贈品取得成本者，其贈品價值以該項贈品之零售價格認定。
（四）其他合理認定標準。
三、贈獎總額，得依下列標準依序認定：
（一）依辦理贈獎促銷行為之事業所宣稱之贈獎總額逕行認定。
（二）事業自製或以市場合理價格取得贈獎（商品或服務）者，該贈獎總額以事業自製或取得該贈獎（商品或服務）之成本計算。
（三）事業以其他非價格交易條件取得贈獎（商品或服務）或無前目所述贈獎（商品或服務）取得成本者，其贈獎總額以該項贈獎（商品或服務）之零售價格認定。
（四）其他合理認定標準。