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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 5
Content:
Business entities shall report to the competent authority the codes of goods or services they sell, and do the same before the 15th of the following month if there is any addition or change of codes. 
Department stores, supermarkets and other business entities that practice sound accounting systems and post the names and codes of goods or services sold in the books that are available for examination are exempted from reporting to the tax authority regarding the addition or change of codes, subject to the approval of the competent authority. 
 Update:2018-04-25

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