Business entities meeting the criteria below may apply to the competent authority for permission to use cash register for issuing uniform invoices: 
1.The business entity calculates business tax in accordance with Section 1, Chapter 4 of the Act. 
2.The business entity engages in retail business. 
3.The goods or services supplied by the business entity may be numbered and price tagged. 
The competent authority will approve business entities using cash register to issue uniform invoices in view of their nature and capabilities.