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法律與法規命令

Tax Act:
Regulations Governing the Use of Uniform Invoices
Article 15-1
Content:
Business entities meeting the following requirements may issue a combined uniform invoice for the month at the end of each month for the goods or services sold to other business entities, provided an application has been previously filed and an approval has been granted by the local competent tax authority:
1. Business entities with no records of past due business tax or business income tax payments and/or fines which have been confirmed.
2. Business entities having filed CPA-certified business income tax returns or filed business income tax returns on the “Blue Form” as required by the tax authority in the preceding two years.
For application for combined uniform invoice issuance by the month to other business entities pursuant to the provisions of the preceding paragraph, business entities shall submit along with the application a directory containing the names, addresses, and uniform serial numbers of all the business entity purchasers to the local competent tax authority. 
In the event of a violation of the provisions under Paragraph 1 after the approval of the application for monthly combined uniform invoice issuance by a business entity, the competent tax authority may suspend the approved status of the business entity and request the issuance of a uniform invoice with each piecemeal transaction instead.
Visitor:1  Update:2018-04-25

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