Tax Related Laws & Regulations

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Tax Related Laws & Regulations

Tax Related Directions

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Tax Related Laws & Regulations

Tax Act：

Regulations Governing the Use of Cash Register by Business Entities
Chapter 3【Cash Register Receipts in lieu of Uniform Invoices】 Article　10

Content：

Business entities meeting the criteria below may apply to the competent authority for permission to use cash registers to issue receipts instead of issuing uniform invoices:
1.The business entity is a company limited by share and practices sound accounting system.
2.The business entity engages in retail business.
3.The goods or services supplied by the business entity may be numbered and price tagged.

Update：2018-08-31

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Taxation Administration,Ministry of Finance, R.O.C

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Taxation Administration,Ministry of Finance, R.O.C

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