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法律與法規命令

Tax Act:
Regulations Governing the Use of Uniform Invoices
Article 23
Content:
In the event of loss of unused blank uniform invoices, business entities shall immediately report the matter together with a description of the cause of loss, the type and alphanumeric code numbers of the lost invoices to the competent authority for cancellation.
In the event of loss of the retention copies of issued uniform invoices, if a copy of the original receipt copy from the purchaser with an official stamp impressed thereon for certification has been obtained, the said copy of the purchaser’s receipt copy may be used as the retention copy.
In the event of loss of the deduction copy or the receipt copy of a uniform invoice, if a copy of the original retention copy from the original business entity seller with an official stamp impressed thereon for certification has been obtained, or if the remaining copy of the receipt is impressed with an official stamp of the business entity itself for certification is used, said copy may be used in replace of the lost deduction copy or receipt copy as the input tax deduction or accounting voucher. 
 Update:2018-04-25

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