Income Tax Act Article 6-2
Separate accounting books and records shall be established and maintained for individual trust deeds by the respective trustees of such trust deeds for use in keeping the details of the receiving and disbursing transactions effected under each individual trust deed. Every disbursement transaction must be supported by appropriate certificate or receipt.
中文原文 所得稅法第6-2條
信託行為之受託人就各信託，應分別設置帳簿，詳細記載各信託之收支項目，其支出並應取得憑證。