- Businesses can give away gifts or hold prize giveaways without issuing unified invoices.
- If businesses transfer goods for free as samples, giveaway prizes, or as part of free after-sales service, they can avoid issuing unified invoices.
- Businesses should record these transactions in their accounts but do not need to issue unified invoices.
- If businesses use the transferred goods for themselves or transfer them to others for free, they must issue unified invoices and pay business tax.
- Businesses are encouraged to review their practices and report any missed tax payments before being investigated to avoid penalties.
Source: mof.gov.tw
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.