Regulations Governing the Use of Uniform Invoices Article 21
Non-current term uniform invoices shall not be issued or used, with the exception of approval by the competent tax authority.Neither the uniform invoices purchased by business entities or the alphanumeric code numbers of uniform invoices assigned by the tax authority may be transferred for use by others.
中文原文 統一發票使用辦法第21條
非當期之統一發票，不得開立使用。
但經主管稽徵機關核准者，不在此限。
營業人購買之統一發票或稽徵機關配賦之統一發票字軌號碼，不得轉供他人使用。
但經主管稽徵機關核准者，不在此限。
營業人購買之統一發票或稽徵機關配賦之統一發票字軌號碼，不得轉供他人使用。