Uniform Invoice shall not be Supplied for Use by Others

Tax authority shall have the information of type and beginning/end number of the uniform invoice purchased by all business entities. After the end of period for filing business income tax return, comparison must be conducted to check whether there will be abnormality. Therefore, uniform invoice purchased by a business entity must not be supplied to others.

According to Value-Added and Non-Value-Added Business Tax Act, business entity supplying uniform invoice for use by others shall be fined no less than NTD1,000 and no more than NTD10,000.