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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 for the Collection of Commodity Tax
Article 46
Content:
Manufacturers should use uniform invoices and state the names and specifications of their taxable goods on the uniform invoice when issuing it.
If a manufacturer also sells non-taxable goods, the uniform invoices issued thereof should be separated from those of taxable goods, unless a manufacturer uses computerized uniform invoices or issues electronic uniform invoices.
Visitor:5  Update:2018-04-25

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