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| 背面描述 | Plain reverse with ruled text fields for merchant redemption data, including spaces for business name, tax identification number, and proprietor name. A stamp box is provided for the uniform invoice seal. Redemption deadline and handling bank notation appear at top and bottom respectively. |
| 背面铭文 | 兌付截止日：111年6月30日 * 請兌領人提示身分證明文件，以備核驗 請填寫兌領人資料或蓋統一發票專用章 1. 兌領營業人名稱： 2. 營利事業統一編號： 3. 負責人姓名： (統一發票專用章) (本欄如蓋統一發票專用章，須涵蓋左側三項資料) 以上資料得以金融機構兌領單資料替代 代收行庫 此券一經代收行蓋戳記即失效 |
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Taiwan's 2021 stimulus vouchers were a direct COVID-19 economic intervention — citizens paid NT$1,000 for a NT$3,000 voucher package, effectively receiving NT$2,000 in government subsidy. The program was explicitly designed to push spending into physical retail and restaurants rather than online platforms, which were excluded from acceptance. That constraint was controversial and intentional.
The Executive Yuan administered distribution through a network of convenience stores and post offices rather than banks. Unused vouchers could not be redeemed for cash — any unspent portion was simply forfeited, a deliberate friction built into the policy to drive full utilization.