Gifts or samples attached to sales by business operators are exempt from issuing unified invoices

The Taipei National Taxation Bureau of the Ministry of Finance stated that at the end of the year and at the end of the year, business operators who hold promotional activities to expand their performance and increase sales, give gifts with the goods or services they sell, or hold prize draws to give prizes, are exempt from issuing unified invoices.
According to the Bureau, according to the latter paragraph of Subparagraph 1, Item 3, Article 3 of the Value-Added and Non-Value-Added Business Tax Law (hereinafter referred to as the Business Tax Law), a business operator transfers the goods it produces, imports or purchases to others without compensation, It should be regarded as a sale, and a unified invoice should be issued at the current price and the business tax should be paid. However, if the business person provides samples for the use of the main business and subsidiary businesses, in order to simplify the operation, the Ministry of Finance issued a letter No. 7523583 on December 29, 1975. It is stipulated that for free samples for the use of the industry and its subsidiary businesses, prizes for lottery draws, free gifts for sales, and free replacement parts for after-sales service in accordance with the contract, the gifts and free replacement parts shall not be set Except for account records, unified invoices can be exempted.
The bureau gave an example. Company A operates a gas station business. In order to expand its performance and promote products, it gives away facial tissue or mineral water to refuelers. It is for the use of the main business and its subsidiary business. According to the above statement, it should set up an account record, and it can be exempted from opening. Uniform invoices, but if Company A transfers the goods originally purchased as gifts for its own use or transfers them to others without compensation, it shall be deemed as a sale and issue a unified invoice at the current price and report and pay business tax.
The bureau called on business operators to check on their own. If any gift is transferred for their own use or transferred to others for free, it should be regarded as a sale without issuing a uniform invoice and reporting business tax in accordance with the regulations. Before the investigation by the tax collection agency or investigators designated by the Ministry of Finance, the tax collection agency will automatically report and pay the evaded tax amount, and the interest rate can be increased without penalty. Call the free service number 0800-000-321 or visit the bureau website ( https://www.ntbt.gov.tw ) to inquire about relevant laws and regulations.
(Contact person: Auditor Zhang of the First Division of Legal Affairs; telephone 23113711 extension 1862)