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:
Regulations Governing the Use of Uniform Invoices
Article 19
Content:
Business entities omitting the issuance of uniform invoices or issuing them in lower amounts, if found, shall immediately issue remedy invoices to the correct amount with “corrections for violation of the Act” indicated in the remarks column of such remedy invoices and shall submit them to the competent tax authority for recordation or further processing.
For business entities omitting uniform invoice issuance or issuing invoices in lower amounts as described in the preceding paragraph, if found through purchaser’s report, the remedy invoices thus issued may be delivered to the purchaser without specifying “corrections for violation of the Act” in the remarks column of such invoices. The business entities however shall provide a letter of undertaking admitting their violation of the rules of uniform invoice use.
Visitor:1  Update:2018-04-25

Back Home TOP
:::
列印
置頂