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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 Cash Register by Business Entities
Article 2
Content:
The types of business entities using cash registers are as follows: 
1.Using cash registers to issue uniform invoices. 
2.Using cash registers to issue receipts instead of issuing uniform invoices. 
A business entity shall, prior to using cash registers in its business, file the type, brand, make and machine number of its cash registers with the competent authority, and paste the use mark issued by the competent authority at a distinct spot of the cash register.
 Update:2018-08-31

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