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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 21
Content:
Non-current term uniform invoices shall not be issued or used, with the exception of approval by the competent tax authority.
Neither the uniform invoices purchased by business entities or the alphanumeric code numbers of uniform invoices assigned by the tax authority may be transferred for use by others.
 Update:2018-04-25

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