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Taxation Administration,Ministry of Finance,R.O.C.Law Source Retrieving System of Taxation Laws and Regulations

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Tax Related Laws & Regulations

Tax Act:
Regulations Governing the Use of Uniform Invoices
Article 16
Content:
For business entities whose time limit for uniform invoice issuance is the time of payment collection pursuant to the provisions under “Time Limit for Issuing Sales Documentary Evidence” of the Act, the uniform invoices for checks received may be issued on the date as stated on such checks.
 Update:2018-04-25

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