Regulations Governing the Use of Uniform Invoices Article 5-1
Under any of the following circumstances, the competent tax authority shall prohibit the business entity from purchasing uniform invoices:1. The business entity issues false uniform invoices.2. The business entity is on suspension and moves to an unknown address.3. The business entity is on temporary suspension or cancellation of registration.4. The business entity changes the address to other taxation agency.5. The business entity is punished by suspension.6. The business entity doesn’t sell goods or services in the address of registration.7. The business entity that had changed the uniform serial number purchases uniform invoices with the former uniform serial number.8. The business entity had been changed the way of paying business tax from filing sales amounts into assessed sales by the competent authority provided in Article 40 of the Act.Under any of the following circumstances, the competent tax authority shall regulate the business entity from purchasing uniform invoices:1. The business entity is suspected of issuing false uniform invoices.2. The business entity has no factual purchase and reported input tax falsely.3. The business circumstance of the business entity is unclear, either it is newly established or the location of business is moved.4. The business entity that had changed the address doesn’t file an application for change of address with the competent tax authority.5. The business entity fails to file its sales amount, tax payable or overpaid within the specified time limit.6. The business entity fails to pay the delinquent business taxes.7. The business entity sells left over goods or services after cancellation of registration.8. The business entity fails to correct matters investigated by the competent tax authority, or other matters in violation of laws and regulations or in significantly abnormal circumstances.Where the reasons for prohibition or restriction from purchasing the uniform invoice in the preceding two paragraphs cease to exist, the business entity may apply to the competent tax authority to lift the restrictions after verification by the tax authority.
中文原文 統一發票使用辦法第5-1條
營業人有下列情形之一者，主管稽徵機關應停止其購買統一發票：
一、開立不實統一發票。
二、擅自歇業他遷不明。
三、暫停營業或註銷營業登記。
四、遷移營業地址至其他地區國稅局轄區。
五、受停止營業處分。
六、登記之營業地址，無對外銷售貨物或勞務。
七、已變更統一編號，以原統一編號購買統一發票。
八、變更課稅方式為依本法第四十條規定查定課徵。
營業人有下列情形之一者，主管稽徵機關得管制其購買統一發票：
一、涉嫌開立不實統一發票。
二、無進貨事實虛報進項稅額。
三、新設立或遷移營業地址，營業情形不明。
四、遷移營業地址未辦理變更登記。
五、逾期未申報銷售額、應納或溢付營業稅額。
六、滯欠營業稅未繳清。
七、註銷營業登記後銷售餘存之貨物或勞務。
八、函查未補正、其他有違反法令規定或顯著異常情事者。
前二項停止或管制購買統一發票事由消滅時，得視原列管情形，由營業人申請或主管稽徵機關查明後解除其管制。
一、開立不實統一發票。
二、擅自歇業他遷不明。
三、暫停營業或註銷營業登記。
四、遷移營業地址至其他地區國稅局轄區。
五、受停止營業處分。
六、登記之營業地址，無對外銷售貨物或勞務。
七、已變更統一編號，以原統一編號購買統一發票。
八、變更課稅方式為依本法第四十條規定查定課徵。
營業人有下列情形之一者，主管稽徵機關得管制其購買統一發票：
一、涉嫌開立不實統一發票。
二、無進貨事實虛報進項稅額。
三、新設立或遷移營業地址，營業情形不明。
四、遷移營業地址未辦理變更登記。
五、逾期未申報銷售額、應納或溢付營業稅額。
六、滯欠營業稅未繳清。
七、註銷營業登記後銷售餘存之貨物或勞務。
八、函查未補正、其他有違反法令規定或顯著異常情事者。
前二項停止或管制購買統一發票事由消滅時，得視原列管情形，由營業人申請或主管稽徵機關查明後解除其管制。