The National Taxation Bureau of the Southern Area, Ministry of Finance stated that, according to the Uniform Invoice Award Regulations, a uniform invoice is not eligible for a prize if it does not indicate the amount of the sale or indicates the amount of the sale by a zero or negative. Therefore, if consumers use credit card points to redeem goods without paying any price differential, or return empty bottles to business entities for bottle deposit fees, etc., which are considered simple exchange or refund services, there is no need for business entities to issue uniform invoices. However, if business entities still issue uniform invoices with no amount, zero amount, or negative amount to consumers, said uniform invoices are ineligible for prize redemption. 

Press Release Contact: Ms. Xu
Sales Tax Division
TEL: 06-2298089