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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Regulations Governing the Use of Uniform Invoices<br> Article 18
Content:
Business entities selling goods through installment payments shall issue a uniform invoice upon each agreed collection of payment except where both parties have agreed to issue a uniform invoice in full amount at first payment. 
Business entities selling goods or services via automatic vending machines shall issue the uniform invoices in the total amount received upon collection of payment; however, business entities selling foods, beverages, or charging parking fees via automatic vending machines accompanied with the function of automatic printing of uniform invoices shall issue uniform invoices for each piecemeal transaction and give them to purchasers.
Visitor:1  Update:2021-10-28

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