Regulations Governing the Use of Uniform Invoices Article 1
These Regulations are adopted pursuant to Paragraph 4, Article 32 of the Value-Added and Non-Value-Added Business Tax Act ("the Act").
中文原文 統一發票使用辦法第1條
本辦法依加值型及非加值型營業稅法（以下簡稱本法）第三十二條第四項規定訂定之。