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 5-1
Content:
Under any of the following circumstances, the competent tax authority shall prohibit the business entity from purchasing uniform invoices:
1. The business entity issues false uniform invoices.
2. The business entity is on suspension and moves to an unknown address.
3. The business entity is on temporary suspension or cancellation of registration.
4. The business entity changes the address to other taxation agency.
5. The business entity is punished by suspension.
6. The business entity doesn’t sell goods or services in the address of registration.
7. The business entity that had changed the uniform serial number purchases uniform invoices with the former uniform serial number.
8. The business entity had been changed the way of paying business tax from filing sales amounts into assessed sales by the competent authority provided in Article 40 of the Act.
Under any of the following circumstances, the competent tax authority shall regulate the business entity from purchasing uniform invoices:
1. The business entity is suspected of issuing false uniform invoices.
2. The business entity has no factual purchase and reported input tax falsely.
3. The business circumstance of the business entity is unclear, either it is newly established or the location of business is moved.
4. The business entity that had changed the address doesn’t file an application for change of address with the competent tax authority.
5. The business entity fails to file its sales amount, tax payable or overpaid within the specified time limit.
6. The business entity fails to pay the delinquent business taxes.
7. The business entity sells left over goods or services after cancellation of registration.
8. The business entity fails to correct matters investigated by the competent tax authority, or other matters in violation of laws and regulations or in significantly abnormal circumstances.
Where the reasons for prohibition or restriction from purchasing the uniform invoice in the preceding two paragraphs cease to exist, the business entity may apply to the competent tax authority to lift the restrictions after verification by the tax authority.
 Update:2018-04-25

Back Home TOP
:::
列印
置頂