The Enforcement Rules of the Specifically Selected Goods and Services Tax Act Article 19
"A taxpayer using uniform invoices" as referred to in Article 15 of the Act shall establish and retain the account books, accounting vouchers, and accounting records in accordance with “The Regulations Governing the Handling of the Account Books and Sales Vouchers of Profit-Seeking Enterprises by the Competent Tax Authorities.”
中文原文 特種貨物及勞務稅條例施行細則第19條
本條例第十五條所定使用統一發票之納稅義務人應依稅捐稽徵機關管理營利事業會計帳簿憑證辦法之規定，設置並保存帳簿、憑證及會計紀錄。