BUSINESS
What services does PPMOF undertake in addition to unified invoices.
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Which uniform invoices cannot be used for prize redemption?

Update:

According to the provisions of Article 11 of the Uniform Invoice Award Regulations, the following uniform invoices cannot be used for prize redemption:

  1. The invoices which have no amount, or the amount stated as zero or negative.
  2. The invoice without stated the amount, or with amount that does not match, or not affixed with the business entity’s designated uniform invoice seal. (If the business entity’s designated uniform invoice seal is not affixed, the recipient can go to the Ministry of Finance's eTax Portal/public information enquiry or use the toll-free number 0800-000-321 to inquiry the name and address of the business entity that issued the invoice, and then go to the store to have designated uniform invoice seal affixed before the prize redemption.)
  3. The invoice is damaged or filled with blurred information to be unidentifiable. However, if the profit-seeking enterprise that issued the invoice proves that the items recorded on the receipt are in conformity with that of its stub, it is not subject to this rule.
  4. The buyer indicated on the invoice has been altered.
  5. The invoice which has been indicated as voided.
  6. The invoices for which the business tax rate is zero according to various laws.
  7. The issuance of the invoice is consolidated by day according to the regulations
  8. The re-issued invoice after the business entity is found to have failed to issue uniform invoices or understated sales amount on uniform invoices.
  9. Buyers are government agencies, state enterprises, public schools, military units and business entities.
  10. Those who have not redeemed the prizes within the redemption period
  11. Those who apply for VAT refunds in accordance with the Regulation Regarding the Claiming of VAT Refunds by Foreign Passengers Purchasing Goods Eligible for VAT Refund
  12. The redemption certificate issued by the public utility, containing the identification information of the carrier, is damaged or filled with blurred information, so that it is impossible to identify the carrier identification information.