Value-added and Non-value-added Business Tax Act Article 34
The MOF shall promulgate regulations governing the books of account and documentary evidence.
中文原文 加值型及非加值型營業稅法第34條
營業人會計帳簿憑證之管理辦法，由財政部定之。
English translation for reference only; the Chinese text prevails. Not legal advice.