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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 4
Content:
Cash registers used by a business entity to issue uniform invoices must be equipped with the following functions: 
1.It can accommodate government-produced cash register uniform invoices. 
2.It can print the buyer's business administration number, and show sales amount and business tax separately or their total. 
3.It can print a buyer's copy (receipt) and seller's copy (stub) of the uniform invoice simultaneously. 
4.It will halt printing automatically if the uniform invoices are not accurately positioned or an error occurs in the operating procedure. 
5.It can automatically cut off each and every uniform invoice receipt after operation, while saving the seller's copies in the roll. 
6.It can perform statistical and report-printing functions, such as tallying total amount, daily total and monthly total, and if the purchases need to be posted on two or more invoices, it can print the serial number of each invoice and show the total on the last invoice printed. 
7.It can keep discount records and correction records, and mark those transactions with distinct signs. 
8.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. 
9.It has the sealed journal of number of entries that cannot be zeroed out. 
10.It can perform account reconciliation and account closing, during which the uniform invoice roll is removed and replaced with the seller's own paper tape. 
11.It is equipped with a transaction amount display that can rotate by more than 270 degrees. 
12.It is able to mark TX for taxable sales and TZ for zero rating sales. 
The cash register used by business entities for issuing uniform invoices shall be equipped with a battery that allows continuous operation of at least eight hours during a power outage.
 Update:2018-08-31

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