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法律與法規命令

Tax Act:
Regulations Governing the Use of Uniform Invoices
Article 9
Content:
Business entities shall provide the alphabetical letters and numbers of the uniform invoice, actual date, item name, quantity, unit price, item subtotal, sales amount, tax classification, tax, and total amount of the transaction in the required format and shall in addition thereto, fulfill the following requirements upon issuance of a uniform invoice; and where the purchaser is a non-business entity, the uniform invoice shall be issued at the list price:
1. For business entities using triplicate uniform invoices or computerized uniform invoices, the name and the uniform serial number of the purchaser shall be provided. If the name of the purchaser cannot be produced by the computer in print, the uniform serial number of the purchaser shall suffice.
2. Business entities in the manufacturing or import trade businesses issuing uniform invoices for goods or services sold to non-business entities shall provide the name and address or the national identification number of the purchaser.
3. With the exception of the preceding clause, business entities issuing uniform invoices to non-business entity purchasers need not provide the name and address of the purchaser unless under request of the purchaser.
4. (Deleted)
5.The certain requirements and particulars recorded in the cloud invoices which are issued by business entities prescribed in Subparagraph 4, Article 6 of the Act may be in a foreign language; the actual date may be displayed in the Christian Era; the unit price, item subtotal, and total amount may be listed in foreign currency, but the business entities shall add its source.
Business entities using classification codes in place of item names on uniform invoices shall report the code-name index list to the competent tax authority in advance. In the event of any changes to said list, the same shall apply.
Visitor:3  Update:2018-07-23

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