We can only speak for the USA IRS,or let them speak for themselves on this, Most Tax Jurisdictions in the World, unlike the USA IRS , do not go after their Residents/Citizens for World-Wide incomes or Rebate Rewards (i.e.Consult your own Countries Tax Advisors) .In the USA/IRS situation, Rebates on Purchases are NOT considered taxable/income.
**Taxable and Nontaxable Income
IRS Tax Tip 2013-12, February 12, 2013
Most types of income are taxable, but some are not. Income can include money, property or services that you receive. Here are some examples of income that are usually not taxable:
- Child support payments;
- Gifts, bequests and inheritances;
- Welfare benefits;
- Damage awards for physical injury or sickness;
- Cash rebates from a dealer or manufacturer for an item you buy;
- Reimbursements for qualified adoption expenses.
https://www.irs.gov/uac/newsroom/taxable-and-nontaxable-income