Regulations Governing the Use of Uniform Invoices Article 16
For business entities whose time limit for uniform invoice issuance is the time of payment collection pursuant to the provisions under “Time Limit for Issuing Sales Documentary Evidence” of the Act, the uniform invoices for checks received may be issued on the date as stated on such checks.
中文原文 統一發票使用辦法第16條
依本法營業人開立銷售憑證時限表規定，以收款時為開立統一發票之時限者，其收受之支票，得於票載日開立統一發票。