進入內容區塊

財政部賦稅署-法規查詢主題專區

:::
:::

法律與法規命令

Tax Act:
Value-added and Non-value-added Business Tax Act<br> Article 32-1
Content:
When Business entities sell goods or services and issues and transmits electronic uniform invoices under Paragraphs 4 of the preceding article, they shall upload the information of uniform invoices to the E-Invoice Platform of the Ministry of Finance; with respect to purchasers requesting uniform invoices by carriers which are approved by the competent tax authority, business entities shall upload the information of uniform invoices with the identification codes of carriers.
The carriers in the preceding paragraph denote the numbers used to record or connect the information of E-Invoice as follows:
1.National ID card numbers, the Citizen Digital Certificate numbers, phone numbers, and membership numbers of business entities or their partner institutions.
2.The payment instruments numbers of credit card, ATM card, electronic stored value card, and electronic payment account and so on, used by purchasers when trading.
3.Other numbers used to record or connect the information of E-Invoice.
The identification codes of carriers in Paragraph 1 denote the numbers used by the E-Invoice Platform of the Ministry of Finance to recognize the category of the carriers and the carriers in the preceding paragraph.
 Update:2018-04-24

Back Home TOP
:::
列印
置頂