萬國法律事務所

In order to decrease the expense of issuing invoices through Internet operators while at the same time safe-guarding the legitimate interests of Taiwanese consumers, the Ministry of Finance has recently promulgated the new Operating Rules for the Issuance of Unified Invoices for Internet Purchases to Non-business Persons.

Under the new Rules, Internet operators who sell products via the Internet and who meet certain relevant conditions will be permitted to first post the contents of computer unified invoices on their web pages for their customers to retrieve, and then notify such customers via a simple message or e-mail transmission without the need to send by post a separate paper invoice.

The Ministry of Finance has explained that according the new Rules, Internet operators who utilize this permission to not mail paper invoices may be able to average NT$ 20 on the expenses of handling invoices in connection with every Internet sales transaction. The Rules stipulate that operators, to be eligible to take advantage of this exemption, must meet the following conditions:

a)　be companies limited by shares;

b)　that have been approved to use computer unified invoices;

c)　their operating revenue for the previous fiscal year must have totaled a minimum of NT$ 500 million (approximately US$ 15,625,000);

d)　their profit-seeking-enterprise income tax for the most recent two years must have been audited and certified by a CPA, or they must have been approved to use the blue report form, or their annual accounts must have been examined by the Ministry of Audits; and

e)　they must have lodged a guarantee bond in the amount of NT$5 million (approximately US$ 156,250).

Those companies that are able to meet the above-identified conditions are eligible to apply to Taiwan’s national tax bureau located in the region of their business registration for the new operating rules.

In order to safe-guard the interests of consumers, Internet operators must mail printed unified invoices to those buyers who request them. Moreover, Internet operators are required to send winning invoices by registered mail to winning buyers within ten days of the drawing of relevant winning numbers.

Taiwan’s Ministry of Finance has announced that these operating Rules are transitional in nature and that an integrated electronic invoice service platform will be completed by the end of the year 2006. It is anticipated that a switch to such integrated electronic invoice service platform will be made as soon as possible after the relevant systems are installed and the governing laws and regulations are properly revised.