▸case-01 A Taiwan online retail customer requests a full refund 4 days after receiving an apparel item, citing the 7-day unconditional statutory right of withdrawal under Consumer Protection Act section 19. No credit card chargeback has been filed with an acquiring bank, and the original invoice was issued in the current tax period. How should the customer service agent handle the statutory right of withdrawal claim? | pass→pass | 49,422 | 47,497 | -4% | 1 | 1 | 0% | 2,817 | 2,876 | +2% | 0 | 0 | — |
▸case-02 A customer places an order on March 10th with a Taiwan B2C e-commerce shop using a local credit card. On March 12th, before the item ships, the customer cancels the order via customer support. The invoice was issued on March 10th. What tax document procedure should be performed to reverse this transaction in the electronic invoice system? | fail→pass | 14,419 | 14,996 | +4% | 1 | 1 | 0% | 2,086 | 2,409 | +15% | 0 | 0 | — |
▸case-03 A shopper mistakenly purchases two identical digital subscriptions on April 5th on a Taiwan SaaS portal. Within 10 minutes, they contact support asking to cancel the duplicate purchase. No dispute or chargeback has been raised through the card issuer. How should the payment gateway transaction be handled? | fail→fail | 46,290 | 46,428 | +0% | 1 | 1 | 0% | 2,116 | 2,857 | +35% | 0 | 0 | — |
▸case-04 An order was placed and invoiced on February 20th in the January-February tax period. On March 15th in the March-April tax period, the merchant agrees to refund the customer following a quality dispute. The merchant's accounting team wants to adjust the tax liability. What e-invoice action must be taken for this refund crossing the bimonthly boundary? | pass→pass | 9,153 | 13,358 | +46% | 1 | 1 | 0% | 1,749 | 2,117 | +21% | 0 | 0 | — |
▸case-05 An acquirer notifies a Taiwan online merchant of a credit card chargeback under reason code for unauthorized transaction fraud. The item was shipped via Black Cat Express. What key items must be compiled into the defense evidence packet for the acquiring bank? | pass→pass | 18,090 | 14,450 | -20% | 1 | 1 | 0% | 2,439 | 2,781 | +14% | 0 | 0 | — |
▸case-06 A customer files a chargeback claiming merchandise not received for a high-value consumer electronics shipment from a Taiwan e-commerce seller. The merchant claims delivery was successful. What evidence should be provided to contest this chargeback? | fail→fail | 17,981 | 19,017 | +6% | 1 | 1 | 0% | 2,434 | 2,886 | +19% | 0 | 0 | — |
▸case-07 A merchant receives a credit card chargeback notification from their acquiring bank for an order. Customer support considers issuing a direct API refund via their payment gateway to quickly resolve the issue with the buyer. What operational risk must be avoided here? | pass→pass | 8,601 | 18,331 | +113% | 1 | 1 | 0% | 1,323 | 1,838 | +39% | 0 | 0 | — |
▸case-08 A Taiwan e-commerce store successfully contests a credit card chargeback dispute, and the acquiring bank rules in favor of the merchant, returning the disputed funds. What action should be taken regarding the original e-invoice and accounting state? | pass→pass | 17,327 | 16,163 | -7% | 1 | 1 | 0% | 2,507 | 2,434 | -3% | 0 | 0 | — |
▸case-09 A merchant loses a chargeback dispute for an order placed in November, with the acquirer debiting the merchant's settlement account in January. How must the merchant reconcile the tax document for this lost dispute? | fail→pass | 15,233 | 19,423 | +28% | 1 | 1 | 0% | 2,414 | 2,901 | +20% | 0 | 0 | — |
▸case-10 A Taiwan acquiring bank issues a formal dispute notification giving the merchant 7 calendar days to submit defense documents. The merchant support team plans to reply after their internal bi-weekly review meeting 10 days later. What critical deadline risk should be flagged? | pass→pass | 9,386 | 10,442 | +11% | 1 | 1 | 0% | 1,310 | 1,595 | +22% | 0 | 0 | — |
▸case-11 A customer bought 3 items totaling NT$3,000 in December. In January, one defective item worth NT$1,000 is accepted for return. How should the merchant document this partial cross-period refund in the Taiwan tax system? | pass→pass | 13,891 | 15,975 | +15% | 1 | 1 | 0% | 2,441 | 3,012 | +23% | 0 | 0 | — |
▸case-12 A customer submits a chargeback citing service not as described, but internal records show the customer never contacted support or requested a return under the posted terms of service. What strategy should be used when preparing the counter-evidence for the bank? | fail→fail | 15,557 | 15,541 | -0% | 1 | 1 | 0% | 2,242 | 2,702 | +21% | 0 | 0 | — |
▸case-13 An e-commerce platform sells goods on April 30th and issues an e-invoice on that day. On May 2nd, the order is cancelled due to stockout. The finance team asks whether May 2nd belongs to the same tax period as April 30th in Taiwan e-invoicing. What is the tax period rule here? | fail→pass | 12,871 | 12,912 | +0% | 1 | 1 | 0% | 2,324 | 2,478 | +7% | 0 | 0 | — |
▸case-14 An e-commerce business is designing its dispute handling SOP for incoming credit card chargebacks. When a notification is received from the acquirer, what initial step should customer service execute before contacting the customer? | fail→fail | 10,465 | 11,478 | +10% | 1 | 1 | 0% | 1,601 | 1,829 | +14% | 0 | 0 | — |
▸case-20 When an acquirer notifies a merchant of a pending chargeback, the acquirer temporarily holds the disputed amount from the weekly settlement payout. How should accounting track this withheld amount during the 60-day investigation window? | pass→pass | 14,996 | 13,295 | -11% | 1 | 1 | 0% | 2,347 | 2,514 | +7% | 0 | 0 | — |
▸case-15 When an acquiring bank processes a chargeback dispute, they charge an administrative dispute handling fee regardless of whether the merchant wins or loses. How should finance record this fee in internal accounting? | pass→pass | 14,097 | 17,024 | +21% | 1 | 1 | 0% | 2,194 | 2,948 | +34% | 0 | 0 | — |
▸case-16 In a dispute for a digital voucher purchase where the customer claims unauthorized transaction, the seller wants to prove the customer was aware of the non-refundable digital delivery policy. What proof must be submitted in the evidence packet? | fail→fail | 14,197 | 13,224 | -7% | 1 | 1 | 0% | 2,258 | 2,238 | -1% | 0 | 0 | — |
▸case-17 A merchant provided a post-purchase price adjustment credit of NT$500 to a customer in March for a purchase made in January. The original B2C e-invoice was reported in the Jan-Feb filing. Can the merchant void and re-issue the original January e-invoice? | pass→pass | 11,586 | 14,158 | +22% | 1 | 1 | 0% | 2,005 | 2,175 | +8% | 0 | 0 | — |
▸case-18 Multiple customers file chargebacks claiming unrecognized transaction because the billing descriptor on their credit card statement shows a corporate parent name instead of the consumer website brand. What dispute prevention and response protocol should be established? | fail→pass | 17,154 | 22,700 | +32% | 1 | 1 | 0% | 2,743 | 3,792 | +38% | 0 | 0 | — |
▸case-19 A B2B chargeback was lost for an invoice issued with a buyer Uniform Serial Number in a previous tax period. Who signs or confirms the sales allowance certificate when the buyer refuses to cooperate after a chargeback? | fail→fail | 18,184 | 18,151 | -0% | 1 | 1 | 0% | 2,786 | 3,068 | +10% | 0 | 0 | — |
▸case-21 A SaaS customer files a chargeback for a monthly recurring subscription charge billed in January, claiming they cancelled in December. What immediate system guardrail should trigger upon chargeback receipt? | pass→pass | 8,995 | 9,136 | +2% | 1 | 1 | 0% | 1,102 | 1,501 | +36% | 0 | 0 | — |
▸case-22 A sales allowance is issued in April for a disputable transaction originating in February. When and how must this allowance be transmitted to the Ministry of Finance E-Invoicing platform? | pass→pass | 14,186 | 22,332 | +57% | 1 | 1 | 0% | 2,244 | 3,448 | +54% | 0 | 0 | — |