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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
Article 14
Content:
Business entities that use cash registers to issue receipts instead of issuing uniform invoices should give the buyer's copy to the buyer and keep the seller's copy. 
Buyers may present the buyer's copy of the cash register receipt in exchange for a uniform invoice, and the business entity may not refuse such a request.
 Update:2018-04-25

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