- Gifts purchased for employees as rewards do not require issuing a unified invoice if the input tax is not claimed for deduction.
- If goods were initially not intended as employee rewards and input tax was claimed, a unified invoice must be issued when given as gifts.
- Input tax for gifts specifically bought for employees cannot be deducted.
- If goods originally for business use are given as gifts, a unified invoice must be issued and the deduction claim voided.
- For inquiries, contact the free service number or visit the tax bureau website.
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.
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