Q:
|
Does the Taiwan business entities require to issue the uniform invoice if the business entities send the sample gift for the use of principal and ancillary business operation?
|
A:
|
The business entities send the sample gift, held the lottery activities and sending out gift, gift with the sales of goods, and change the accessories with free of charges after sales of goods for the use of principal and ancillary business operation, the gift and the accessories that free of charge, the company shall record on the account and could exempt from issuing the uniform invoice.
|
Q:
|
Does the compensation income acquired by the business person require to issue a uniform invoice?
|
A:
|
The compensation income acquired by the business person is exempt from issuing the uniform invoice as the compensation income is not derived from the sales of goods or services.
|
Q:
|
What is the content for the Taiwan unique uniform invoice seal?
|
A:
|
The unique uniform invoice seal shall contain the name, the uniform serial number, and the address of the business entity, as well as the words “Uniform Invoice Seal”. The uniform serial number thereon shall be engraved in Arabic numerals using standard No. 5 font size in bold face.
|
Q:
|
How to issue the uniform invoice for the goods of different taxable classification in one transaction?
|
A:
|
The purchaser includes different taxable classification in one transaction, shall issue separate uniform invoices for taxable, zero-tax rate, and tax-free items and shall check the corresponding box of tax classification of the uniform invoice.
|
Q:
|
How to issue the uniform invoice for the single transaction that less than TWD 50?
|
|
A:
|
For a single transaction with a combined total of the sales amount and the output tax amount less than TWD 50, unless under request by the purchaser, the business person is not required to issue a uniform invoice for each of such transactions, but should in any event issue a combined uniform invoice in the total amount of the day’s sales upon closing of each business day and with the words “issued in combination” indicated, and shall put down “issued in combination on a daily basis” in the remarks column of the uniform invoice breakdown statement of the current term. For business entities issuing electronic uniform invoices via the internet or by other electronic means, issuing uniform invoices using a cash register or issuing receipts in a piecemeal fashion in lieu of uniform invoices issued in a piecemeal fashion, the combination of issuance the uniform invoice shall not apply.
|
FAQ
