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法律與法規命令

Tax Act:
Regulations Governing the Use of Cash Register by Business Entities
Article 11
Content:
A cash register used by a business entity to issue receipts instead of issuing uniform invoices must be equipped with the following functions: 
1.It can add up sales amount and business tax to show the total amount. 
2.It can print a buyer's copy and seller's copy of the receipt simultaneously. 
3.It can perform statistical functions, such as tallying total amount, daily total and monthly total. 
4.It can keep discount records and correction records, and mark those transactions with distinct signs. 
5.It has a sealed memory device for recording the total sum of entries where the amount cannot be zeroed out and does not have the function of entry deduction; the memory shall have the capacity for recording at least a ten-digit number. 
6.It has the sealed journal of number of transactions that cannot be zeroed out. 
7.It can perform account reconciliation and account closing. 
8.It is able to mark TX for taxable sales.
 Update:2018-08-31

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