The Specifically Selected Goods and Services Tax Act Article 14
When a taxpayer using uniform invoices sells a specifically selected good or specifically selected service, the tax amount of the specifically selected goods and services tax shall be stated in the notes section of the invoice.
中文原文 特種貨物及勞務稅條例第14條
使用統一發票之納稅義務人銷售特種貨物或特種勞務，其稅額應於統一發票備註欄載明之。