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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Regulations Governing the Use of Cash Register by Business Entities
Chapter 3【Cash Register Receipts in lieu of Uniform Invoices】 Article 10
Content:
Business entities meeting the criteria below may apply to the competent authority for permission to use cash registers to issue receipts instead of issuing uniform invoices:
1.The business entity is a company limited by share and practices sound accounting system. 
2.The business entity engages in retail business. 
3.The goods or services supplied by the business entity may be numbered and price tagged.
 Update:2018-08-31

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