Overdue Unused Blank Uniform Invoice must not be used in Next Period

While filing business income tax return each period, an enterprise must void the overdue unused blank uniform invoice by cutting the corners and blank cash register uniform invoice must be returned to tax office or tax collection authority. According to Article 44 of Tax Collection Act, where a profit-seeking enterprise fails to provide or obtain certificates to or from others or to keep certificates as required by the act, a fine in an amount equivalent to 5% of the total amount of the relevant certificates as verified and determined shall be imposed on such enterprise.