GUI Numbers
All goods and services sold by wholesalers, retailers, or manufacturers must be issued with a GUI as the reporting receipt to buyers of goods and services. The GUI serves as the official accounting document for tax reporting purposes. The GUI must contain a unique GUI number.
The GUI number format is XX99999999, where XX represents a 2-character prefix and 99999999 represents 8 numeric digits. GUI numbers are allotted to businesses for their use for each declaration period. Output (sales) tax is declared, reported, and paid every declaration period. All sales transactions must be documented, using one number from the allotted batch.
The Taiwan government allots a unique prefix for each declaration period. Thus, the numeric number can be repeated, but the GUI number is still unique because the prefix is different.
For example:
A company is allotted range 22221000 - 22229999.
Period 1: AA 22221000 - 22229999
Period 2: BB 22221000 - 22229999
Period 3: CC 22221000 - 22229999
Unused or voided GUI numbers must be reported to the tax authority.
You can divide the allotted GUI number range into segments for easy management. You divide the GUI number range because GUI numbers must be issued sequentially and in transaction date sequence from the range of GUI numbers. Each segment must contain a multiple of 50 GUI numbers. For example, you can set up ranges to include 50, 100, 150, or 1000 numbers per segment.
This table shows an example of how GUI numbers can be assigned sequentially and in transaction date sequence:
Segment |
GUI Number Segment |
Transaction GUI Number |
Transaction Date |
|---|---|---|---|
Segment 1 |
AA 22221000 - 22221049 |
AA 22221000 |
January 2 |
. |
. |
AA 22221001 |
January 3 |
. |
. |
AA 22221002 |
January 4 |
Segment 2 |
AA 22221050 - 22221099 |
AA 22221050 |
January 3 |
. |
. |
AA 22221051 |
January 5 |
Segment 3 |
AA 22221100 - 22221149 |
AA 22221100 |
January 3 |
Segment 4 |
AA 22221150 - 22221399 |
. |
. |
In this example, if a new transaction from January 5 is processed, you can assign it GUI number AA 22221052 from Segment 2, or you can assign it GUI number AA22221003 from Segment 1. Either way, the GUI numbers from the segment are sequential and assigned to the transactions in date sequence.
If a new transaction from January 3 is processed, you would have to assign it GUI number AA 22221101 from Segment 3 because putting it in either Segment 1 or Segment 2 would cause the numbers to be assigned out of date sequence.
You assign GUI numbers to your sales transactions. If you use the GUI/VAT Number Segment (Batch) Setup program (P75T014) to assign segments, the system assigns the GUI number when you run the GUI/VAT Creation from Multi-AR (R75T004S) or GUI/VAT Creation from Multi-SO (R75T004O) program in final mode. You can also select a GUI number when you process an individual transaction.