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


Tax Related Laws & Regulations

Tax Act:
Regulations Governing the Use of Uniform Invoices
Article 22
For unused blank uniform invoices purchased for the term, business entities shall cut away a corner to nullify them and retain them for sampling inspection by tax authorities and shall indicate the alphabetic code and the starting and ending uniform invoice numbers of such invoices on the uniform invoice breakdown statement.

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