Regulations Governing the Use of Uniform Invoices Article 3
Except when a business entity is exempted from the use of uniform invoices pursuant to Article 4, the competent tax authority shall impose the use of uniform invoices on all business entities.
中文原文 統一發票使用辦法第3條
營業人除依第四條規定免用統一發票者外，主管稽徵機關應核定其使用統一發票。