2012-04-10 10:21:32

Previously when diplomatic personnel in Taiwan with diplomatic ID card and tax exemption card purchase taxable goods, businesses still issue taxable GUI and tax exemption is not granted. According to item 4.3 in amended implementation note of Business Tax Act, when selling taxable goods or services to diplomatic missions or personnel and issuing vouchers, businesses should specify the name of the diplomatic mission or personnel and the tax exemption card number on the vouchers and have the purchase personnel of the diplomatic mission or the diplomatic personnel sign on the voucher. Then tax exemption is applicable. The government uniform invoices with tax exemption obtained by the diplomatic personnel cannot be used to exchange prize in the Uniform Invoice Lottery Draw.