The Enforcement Rules of the Specifically Selected Goods and Services Tax Act<br> Chapter 3【Accounting Books, Accounting Vouchers, and Tax Collection】 Article 19
"A taxpayer using uniform invoices" as referred to in Article 15 of the Act shall establish and retain the account books, accounting vouchers, and accounting records in accordance with “The Regulations Governing the Handling of the Account Books and Sales Vouchers of Profit-Seeking Enterprises by the Competent Tax Authorities.”