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法律與法規命令

Tax Act:
Regulations Governing the Use of Uniform Invoices
Article 7
Content:
The types and uses of uniform invoices are as follows:
1. Triplicate uniform invoices: Exclusively for use by business entities when selling goods or services to other business entities and calculating business tax under Section 1, Chapter IV of the Act. The first copy shall be the retention copy to be retained by the invoice issuer; the second copy shall be the deduction copy to be returned to the purchaser for tax deduction or reduction declarations pursuant to the provisions of the Act; the third copy shall be the receipt copy to be given to the purchaser as an accounting voucher.
2. Duplicate uniform invoices: Exclusively for use by business entities when selling goods or services to non-business entities and calculating business tax under Section 1, Chapter IV of the Act. The first copy shall be the retention copy to be retained by the invoice issuer; the second copy shall be the receipt copy to be given to the purchaser as receipt.
3. Special uniform invoices: Exclusively for use by business entities when selling goods or services and calculating business tax under Section 2, Chapter IV of the Act. The first copy shall be the retention copy to be retained by the invoice issuer; the second copy shall be the receipt copy to be given to the purchaser as receipt.
4. Cash register uniform invoices: Exclusively for use by business entities that calculate business tax under Section 1, Chapter IV of the Act when selling goods or services and issuing uniform invoices through a cash register. The use of such uniform invoices and the tax declaration procedures thereof shall be governed by the Regulations Governing the Use of Cash Registers by Business Entities.
5. Electronic uniform invoices: pertain to the uniform invoice issued, transmitted or obtained via the internet or by other electronic means when business entities selling goods or services to a purchaser; there shall be the retention media file, the receipt media file and the certification media file. The uses of uniform invoices are as follows:
(1) The retention media file is retained by the invoice issuer.
(2) The receipt media file is given to the purchaser as receipt .If the purchaser is a business entity, it could be used as an accounting voucher and for tax deduction or reduction declarations pursuant to the provisions of the Act.
(3) The certification media file is transmitted to E-Invoice Platform of MOF (hereafter called "the Platform") by the invoice issuer as certification.
Where necessary, an additional copy may be prepared for the uniform invoices under the first subparagraph to the fourth subparagraph of the preceding paragraphs if approved by the Ministry of Finance. 
The issuer and the purchaser of electronic uniform invoices could download and print the certification copy of electronic uniform invoices with prescribed form and paper from The retention media file and the certification media file of the Platform, respectively for accounting purpose or for receiving an award.
Business entities issuing electronic uniform invoices with a non-business entity as a purchaser shall upload the information of uniform invoices and the identification codes of carriers which are approved by the competent tax authority and used by purchasers requesting uniform invoices to the Platform within forty-eight hours after issuing, enabling a purchaser to inquire or receive the information. The aforementioned situation shall also apply in cases of invoices nullified, sales returns and discounts, donations, printing the certification copy of electronic uniform invoices, and other changes of the invoice information.
Business entities issuing electronic uniform invoices with a business entity as a purchaser shall upload the information of uniform invoices to the Platform within seven days after issuing; the Platform will notify the purchaser when the information is available. If the purchaser does not set the automatic acceptance method on the Platform, it shall be notified by the electronic uniform invoice issuer. In cases of invoices nullified or sales returns and discounts, the issuer of electronic uniform invoices shall complete the notification of the trading counterpart and upload the information to the Platform before the above deadline.
Business entities issuing electronic uniform invoices, and complying with the provisions of the preceding paragraph, are deemed as issuing uniform invoices to the purchaser, and the purchaser is deemed as obtaining uniform invoices. Where something happened not attributable to the business entities, causing failure to handle the matter in accordance with the provisions of the preceding two paragraphs, shall complete the transmission and apply to the local competent tax authority within three days following the day the cause is eliminated. After approval by the local tax authority, business entities are deemed as delivering uniform invoices in accordance with the regulations.
Visitor:8  Update:2018-04-25

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