The Specifically Selected Goods and Services Tax Act Article 15
A taxpayer using uniform invoices shall establish and retain accounting books, vouchers, and accounting records, sufficient for accurate calculation of the specifically selected goods and services tax, in accordance with regulations.
中文原文 特種貨物及勞務稅條例第15條
使用統一發票之納稅義務人應依規定設置並保存足以正確計算特種貨物及勞務稅之帳簿、憑證及會計紀錄。