1. Amendment by the Ministry of Finance on 20 September 1980 under Decree No. 37909.
2. Amendment by the Ministry of Finance on 8 September 1981 under Decree No. 37575.
3. Amendment by the Ministry of Finance on 26 June 1984 under Decree No. 54788.
4. Amendment by the Ministry of Finance on 27 February 1986 under Decree No. 752140.
5. Amendments to Articles 4, 7, 9, 10,11,15,17,18,20,22 and 32 by the Ministry of Finance on 14 June 1998 under Decree No. 770657830.
6. Amendments to Articles 9, 10, 19,26,27,31, and 32 by the Ministry of Finance on 16 March 1993 under Decree No. 821480442.
7. Amendments to Articles 4, 9, 10,15-1,20,21,22,24,26&32 and deletion of Article 10 by the Ministry of Finance on 26 June 1997 under Decree No. 861902617.
8. Amendments to Articles 31 and 32 by the Ministry of Finance on 29 June 1999 under Decree No. 881923165.
9. Amendments to Articles 31 and 32 by the Ministry of Finance on 19 December 2003 under Decree No. 0980454882.
10. Amendments to Articles 4, 9, 15-1and 32 by the Ministry of Finance on 25 October 2005 under Decree No. 09404576720.
11. Amendments to Articles 7, 8and 32 by the Ministry of Finance on 21 April 2010 under Decree No. 09904508510.
12. Amendments to Articles 1,4,5,8,9,15-1,21,25and 32 by the Ministry of Finance on 12 May 2011 under Decree No. 10004509700.
13. Amendments and promulgated on 14 December 2012 shall take force from the day of promulgation(Articles 24-1,24-2,28,29,31and 32), except the effective date of Article 7 shall be prescribed by the Ministry of Finance.
14. Amendments to Articles 1,7,24-2and 32 by the Ministry of Finance on 31 December 2013 under Decree No. 10204706040.
15. Amendments of Articles 4, Article 5-1 and Article 32 were and promulgated by the Ministry of Finance on 9 March 2015 under Decree No. 10404525110, which shall come into force from the day of promulgation, except Article 4 shall become effective from 1 January 2016.
16.Amendments to Articles 15, 25and 32 by the Ministry of Finance on 15 July 2016 under Decree No. 10504604020.
17.Amendments of Articles 1, 7 to 9, 11, 14, 20, 24, 24-1, 31 and 32 were and promulgated by the Ministry of Finance under Decree No. 10704510060 on 19 January 2018, which shall come into force from the day of promulgation, with the exception of paragraph 4 to 6 of Article 7 which shall become effective from 1 March 2018, and, the exception of paragraph 1 and paragraph 2 of Article 7; Article 8; subparagraph 1 of paragraph 1 of Article 9; Article 24-1; Articles 25 to 27; and Article 31, which shall become effective from 1 January 2020.
18.Amendments of Articles 7-1, Article 9, Article 20-1, and Article 32 were promulgated by the Ministry of Finance under Decree No. 10704607090 on 16 July 2018, which shall come into force from the day of promulgation, with the exception of Paragraph 2 of Article 7-1; Subparagraph 5, Paragraph 1, Article 9; and Paragraph 2 of Article 20-1, which will become effective on 1 January 2019.
Business entities or operations meeting any of the following criteria may be exempted from the use or issuance of uniform invoices: 1. Small-scale business entities 2. Massage businesses operated by visually impaired persons who have duly obtained qualifications to engage in massage operations, and entirely staffed with visually impaired persons to provide massage services. 3. Passenger fare income of taxi operators or of other transport businesses. 4. Duly registered or established duty-free shops and duty-free shops on offshore islands. 5. Agricultural irrigation water supplies. 6. Medical services, medications, patient accommodation and meals provided by hospitals, clinics, and convalescent institutions. 7. Social welfare services provided by social welfare organizations or institutions or labor organizations, duly established with permission of the competent authority, and social welfare services outsourced by the government. 8. Education services provided by schools, kindergartens, and other cultural and educational institutions, as well as cultural services performed under government entrustment. 9. Intern shops set up by vocational schools that are not open to the public. 10. Employee welfare facilities set up by government agencies, government-run business entities, and social organizations according to relevant laws that are not open to the public. 11. Prison factories and the selling places of the finished products there from. 12. Business operations carried out by postal and telecommunications administrations according to law or through government entrustment, as well as monopoly goods sold through government monopoly offices. The preceding provision shall not include operations outside the designated business area of said institutions. 13. Legally registered street vendors. 14. (Deleted). 15. Barber shops and public bath operators 16. Special food and beverage service enterprises who pay business tax based on assessed sales by the competent authority 17. Legally registered newspaper agencies, magazine agencies, news agencies, television broadcasting stations, and radio broadcasting stations selling newspapers, publications, newsletters, or putting on advertisements, showing or airing programs within the scope of their respective designated business areas. The preceding provision shall not include advertisements sold by newspaper agencies or commercials aired by television broadcasting stations 18. Stamp tax ticket or postal stamp selling services by entrustment 19. Cooperatives, farmers’ associations, fishermen’s associations, labor unions, chambers of commerce, or trade unions selling goods or services to members through legal operations or carrying out businesses under government entrustment. 20. Bonds issued by all levels of governments and securities subject to securities transaction tax by law 21. Remaining or discarded materials from biddings organized by various levels of government 22. Courts, customs, or other institutions auctioning off confiscated or seized properties, goods, or pledges 23. Banking business entities 24. Insurance business entities 25. Business entities engaged in trust investment, securities, futures, or short-term bills. 26. Interest revenues of pawn-broking businesses and accrued rentals from pawned objects 27. Entrance fee revenues of entertainment businesses, and income from storytelling shows, funfairs, billiards-playing facilities, table tennis facilities, fishing yards, and amusement parks 28. Passenger fare or freight rate revenues of foreign international transport operators without a fixed place of business within the Republic of China carrying passengers or goods from overseas into the country that are collected by agents of said operators. 29. Compensation income acquired by business entities 30. Income, gained from goods sold through auctions or fund-raising sales by legally incorporated charity or relief organizations or fund-raising performances for charity causes, after for the disbursement of necessary expenditures for the said activities, and used for operation of business 31. Research services provided by academic or technological research institutions established under the approval of the competent authority 32. Consignees in agricultural product wholesale markets 33. Goods exported by business entities or services related to exports or services supplied within the territory of the ROC but used in foreign countries and provided by business entities. 34. Goods sold by business entities located in bonded zones to business entities located in taxable zones and exported directly without being transported to a taxable zone. 35. Others exempted from the use or issuance of uniform invoices with approval of the Ministry of Finance