Regulations of financial treatment of industrial and commercial groups Article 8
Accounting documents are classified into the following two categories:1. Original document: proves the process of an accounting matter and is used as the foundation for preparing accounting vouchers.2. Accounting voucher: proves the liabilities of accountants and is used as the foundation for bookkeeping.Groups with an annual budget of no more than NT$ 3,000,000 may use original documents as the foundation for bookkeeping.
中文原文 工商團體財務處理辦法第8條
會計憑證分為下列二類：
一、原始憑證：證明會計事項之經過，而為造具記帳憑證所根據之憑證。
二、記帳憑證：證明處理會計事項人員之責任，而為記帳所根據之憑證。
年度預算金額在新臺幣三百萬元以下者，得以原始憑證為記帳所根據之憑證。
一、原始憑證：證明會計事項之經過，而為造具記帳憑證所根據之憑證。
二、記帳憑證：證明處理會計事項人員之責任，而為記帳所根據之憑證。
年度預算金額在新臺幣三百萬元以下者，得以原始憑證為記帳所根據之憑證。