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法律與法規命令

Tax Act:
Regulations Governing the Use of Cash Register by Business Entities
Article 8
Content:
A business entity that uses cash registers to issue duplicate copies of uniform invoices shall, when filing a tax return for the period and submitting the detailed list of cash register uniform invoices, indicate on the first page of the list the daily starting and ending number of uniform invoices, subtotal of taxable sales, subtotal of zero rating sales, and the number of voided invoices issued by each cash register, as well as the grand total of sales and business tax due for the period. 
The business entity in the preceding paragraph shall retain the daily and monthly sales reports printed by each cash register for at least five years after filing and paying business tax for this period.
The daily and monthly sales reports referred to in the preceding paragraph digitally-minimized in scale or saved in order via media such as minimization devices, computer drums, disks, tapes and compact disks may be saved according to the prescribed year in the preceding paragraph if the application to perform such actions has been approved by the competent taxation authority, and thereupon the original reports may be disposed of ;Once the daily and monthly sales reports are digitally-minimized in scale or saved via media, users are not allowed to revise .Nevertheless, when investigators appointed by the competent taxation authority or the Taxation Agency of the Ministry of Finance conduct an investigation, the business entity investigated shall be responsible for providing those report copies at no charge.
A business entity that uses cash registers to issue triplicate copies of uniform invoices shall, when filing a tax return for the period and submitting the detailed list of cash register uniform invoices, indicate on the last page of the list its name, address and business administration number, the letter track and the starting and ending number of uniform invoices issued for the month, and buyer's business administration number, sales amount and business tax collected if the buyer is a business entity, or total amount of the invoice if the buyer is not a business entity, as well as the grand total of sales and business tax due for the period.
 Update:2018-04-25

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