Value-added and Non-value-added Business Tax Act Article 33
A business entity which deducts input tax from output tax shall maintain the following documentary evidence with its name, address, and business administration number on such documents.1. Uniform invoices specifying business tax paid on purchases of goods and services.2. Uniform invoices specifying the amount of business tax issued by the business entity itself under the circumstances deemed as sales of goods or services as prescribed in Subparagraph 1 of Paragraph 3 or Paragraph 4 of Article 3.3. Other documentary evidence specifying the amount of business tax and approved by the MOF.
中文原文 加值型及非加值型營業稅法第33條
營業人以進項稅額扣抵銷項稅額者，應具有載明其名稱、地址及統一編號之左列憑證：
一、購買貨物或勞務時，所取得載有營業稅額之統一發票。
二、有第三條第三項第一款規定視為銷售貨物，或同條第四項準用該條款規定視為銷售勞務者，所自行開立載有營業稅額之統一發票。
三、其他經財政部核定載有營業稅額之憑證。
一、購買貨物或勞務時，所取得載有營業稅額之統一發票。
二、有第三條第三項第一款規定視為銷售貨物，或同條第四項準用該條款規定視為銷售勞務者，所自行開立載有營業稅額之統一發票。
三、其他經財政部核定載有營業稅額之憑證。