財政部民國110年5月20日台財稅字第11004573630號

公告營業人開立統一發票致代發獎金單位溢付獎金，責令該營業人應賠付溢付獎金之情形，自110年5月20日生效

MINISTRY OF FINANCE Notice is hereby given, for stipulating that in the event of overpayment by the prize disbursement institutions since business entities do not file the detailed list of uniform invoices before 24th, May 2021, the competent authority shall send an official document requiring the said business entities to be liable for repayment of the amount of the reward (stipulation becomes effective from 20th, May 2021)