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法律與法規命令

Tax Act:
Regulations Governing the Use of Uniform Invoices
Article 6
Content:
In the event of a change to the name, uniform serial number, address, responsible person, or the unique uniform invoice seal, business entities shall present the original uniform invoice purchase certificate to the competent tax authority for re-issuance.
In the event of merger, transfer, dissolution, or discontinuation, business entities shall submit the original uniform invoice purchase certificate to the competent tax authority for cancellation.
In the event of loss of the uniform invoice purchase certificate, business entities shall immediately report the certificate number to the competent tax authority for recordation and apply for re-issuance.
 Update:2018-04-25

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