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法律與法規命令

Tax Act:
Regulations Governing the Use of Uniform Invoices
Article 24
Content:
According to the regulations in paragraph 1, Article 9 of the Act, business entities recording errors in uniform invoices shall reissue new uniform invoices.
In the aforementioned situation, the business entities shall indicate the word “nullified” on the receipt copy and the tax deduction copy of the uniform invoice containing the error and attach said copies onto the retention copy; if issuing electronic uniform invoices, the printed certification copy shall be recovered; and a remark on the matter shall be clearly made on the uniform invoice breakdown statement for the term.
 Update:2018-04-25

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