Regulations Governing the Use of Uniform Invoices Article 31
Uniform invoices, except those self produced by cash registers pursuant to proper approval, or issued or transmitted via the internet or by other electronic means, shall be printed and sold by the Printing Shop of the Ministry of Finance. The supervision and management over the quality, quantity, and price of such produced uniform invoices shall be the responsibility of the competent tax authority for business tax.
中文原文 統一發票使用辦法第31條
統一發票,除經核准使用自行印製之收銀機統一發票或以網際網路或其他電子方式開立、傳輸之統一發票外,由財政部印刷廠印製及發售;其供應品質、數量及價格等之監督及管理由營業稅主管稽徵機關辦理。