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 9
Content:
In the event of loss of unused blank cash register uniform invoices, the business entity shall immediately report the matter together with a description of the cause of loss, the type and alphabet code and the serial number of the lost invoices to the competent authority for cancellation.
For blank and unused cash register uniform invoices that have not been used, the business entity, execpt those filing via the electronic media and internet, shall submit a list of Blank and Unused Cash Register Uniform Invoices for disposal on a prescribed form (see attachment form) to the competent authority when filing for the amount of sale in each term together with the business tax return. The business entity shall dispose of the aforesaid blank invoices before 24th of the month filing for the business tax return. If deemed necessary, the competent authority may dispatch personnel to supervise the disposal of blank invoices.
In the event if the business entity has difficulity to dispose of the aforesaid blank invoices, the blank and unused cash register uniform invoices shall be submitted for the period to the competent authority for disposal at the time of filing the tax return.
In the event if the business entity fails to report the loss of unused blank uniform invoices in paragraph 1 to the competent authority for cancellation or fails to dispose of the unused blank invoices as provided by law in paragraph 2,resulting in illegal use, bouble claim, false claim for prizes or tax evasion, the business entity shall be liable for the improperly claimed prizes, and subjects to penalty and other legal responsibilities as provided by relevant laws and regulations
 Update:2018-04-25

Back Home TOP
:::
列印
置頂