Q:
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If Taiwan business entities written wrong the name and the uniform serial number of the purchaser, could it be amended?
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A:
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According to the regulations in paragraph 1, Article 9 of the Regulations Governing the Use of Uniform Invoices, business entities recording errors in uniform invoices shall reissue new uniform invoices. The business entities shall indicate the word “nullified” on the receipt copy and the tax deduction copy of the uniform invoice containing the error and attach said copies onto the retention copy; if issuing electronic uniform invoices, the printed certification copy shall be recovered; and a remark on the matter shall be clearly made on the uniform invoice breakdown statement for the term.
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Q:
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How the business entities handle the blank and unused cash register uniform invoices that have not been used?
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A:
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For blank and unused cash register uniform invoices that have not been used, the business entity, except those filing via the electronic media and internet, shall submit a list of Blank and Unused Cash Register Uniform Invoices for disposal on a prescribed form to the competent authority when filing for the amount of sale in each term together with the business tax return. The business entity shall dispose of the aforesaid blank invoices before 24th of the month filing for the business tax return. If deemed necessary, the competent authority may dispatch personnel to supervise the disposal of blank invoices. If the business entity has difficulty to dispose of the aforesaid blank invoices, the blank and unused cash register uniform invoices shall be submitted for the period to the competent authority for disposal at the time of filing the tax return.
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Q:
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The Taiwan business entities received the uniform invoice record stub, does they applicable to the Regulations of Uniform Invoice Award?
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A:
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The uniform invoice award is to encourage the consumers to obtain uniform invoices during the purchases of goods in order to prevent the tax evasion of the business entities. The uniform invoice obtained by the business entities is not within the scope of encouragement and it is not applicable to the Regulations of Uniform Invoice Award.
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Q:
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Could the business entities issue a combined uniform invoice for the month at the end of each month?
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A:
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Business entities meeting the following requirements, shall submit along with the application a directory containing the names, addresses, and uniform serial numbers of all the business entity purchasers to the local competent tax authority, may issue a combined uniform invoice for the month at the end of each month for the goods or services sold to other business entities, provided an application has been previously filed and an approval has been granted by the local competent tax authority:
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Business entities with no records of past due business tax or business income tax payments and/or fines which have been confirmed.
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Business entities having filed CPA-certified business income tax returns or filed business income tax returns on the “Blue Form” as required by the tax authority in the preceding two years.
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Q:
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The company handle the merger according to the Business Mergers and Acquisitions Act, does the transfer of commodities or labor service of the dissolved company, the surviving company or the newly incorporated company require to issue a uniform invoice?
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A:
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1.
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The company handle the merger according to the Business Mergers and Acquisitions Act, according to Subparagraph 4, Paragraph 1, Articles No.39 of the Business Mergers and Acquisitions Act, the transfer of commodities or labor service of the dissolved company, the surviving company or the newly incorporated company are not belong to the scope of business tax, therefore the dissolved company does not need to issue the uniform invoice.
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The tax overpaid by the dissolved company for offsetting the tax payable, according to the Paragraph 1, Articles No.39 of the Value-added and Non-value-added Business Tax Act and the Articles No.5 of the Enforcement Rules of the Tax Collection Act, if there is any tax refundable to it prior to such merger, the surviving or newly incorporated profit-seeking enterprise after the merger shall be entitled to receive such refundable tax.
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