進入內容區塊

財政部賦稅署-法規查詢主題專區

:::
:::

法律與法規命令

Tax Act:
Regulations Governing the Use of Cash Register by Business Entities
Article 15
Content:
Business entities that use cash registers to issue receipts instead of issuing uniform invoices shall issue a uniform invoice in duplicate each day, which states the daily total of cash register receipts issued (based on seller's copies) minus the amount for which uniform invoices have been issued, mark the wording of "Summary Issue" on such invoices and keep them. At the time of filing a tax return for the period, the business entity should note the amounts of summary uniform invoices in the detailed list of uniform invoice attached to the tax return.
 Update:2018-04-25

Back Home TOP
:::
列印
置頂