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  • Is the voucher program unfair for those who choose the credit card link option?
    • 2020-06-19

    No, by spending NT$3,000 with your registered credit card, you will receive a refund of NT$2,000, meaning only NT$1,000 actually spent out of pocket. The result is the same as for the printed voucher option. 

  • What are the business tax and personal income tax implications of using the vouchers?
    • 2020-06-19

    ♦    According to Article 4, Paragraph 1, Item 17 of the Income Tax Law, the NT$2,000 received by the public is exempt from personal income tax.
    ♦    The vouchers received by the stores are considered, like cash, as business income and thus subject to business tax according to the applicable tax laws.