For the sales person that using their own vehicles during his employment period, as agreed by both parties in the written agreement that the gas fuel fees are borne by the Taiwan business person (Taiwan Company) and it meets the requirements of Articles No.33 of the Value-added and Non-value-added Business Tax Act, the input tax could offset the output tax.

The Taiwan business person pay the recreation activities fees, travel expense of the employee, birthday gifts of employees, gifts that pamper employees due to the work injuries, the gifts for the wedding or funerals, belong to the goods or services rewarded to individual employees, according to the Subparagraph 4, Paragraph 1, Articles No.19 of the Value-added and Non-value-added Business Tax Act, therefore, the input tax could not be deductible.

To promote the sales of credit card, the credit card issuer will encourage the credit card holder to use a credit card to accumulate points, so that they could waive the annual fees of credit card or redeem goods, or,  deduct the expenses of the following bills by using the cash bonus earned by using the credit card. For the waiving of credit card annual fee of the following year, it belongs to the discount of the credit card annual fees from the credit card issuer. The uniform invoice will be issued when the credit card issuer charges for the annual fees in the following year, for the holder that already discounted, the uniform invoice should issue by following the regulations of the official document No. 7541444 issued by Ministry of Finance on 28 April 1986, the uniform invoice shall issue based on the original prices, the amount of discount should indicate at the “Remark” section, the total amount of sales should fill in based on the actual amount (amount after discount). If the credit card issuer is a business person that exempt of issuing the uniform invoice, they should indicate the record of waiving the annual fee in the credit card statement, showing the commitment letter with indicating the reason, to prove that the sales amount and output tax of the annual fee of the credit card is offset. For the credit cardholder that using a credit card to accumulate points, or using cash bonuses to redeem the products, or deduct the expenses of the following bills, it belongs the discount of handling fee from the credit card issuer to the credit card special store for the sales of services. To simplify the procedure, it is allowed to show the redeemed record of products and records of deducted expenses, showing the commitment letter with indicating the reason, to prove the offset of sales amount and the output tax of the redeemed products and the expenses of the credit card bills.