Regulations Governing the Use of Uniform Invoices Article 5
When purchasing uniform invoices for the first time, business entities shall file an application with the competent tax authority for the issuance of a uniform invoice purchase certificate. The purchase certificates are required to be stamped with the unique uniform invoice seal of the entity.The unique uniform invoice seal shall contain the name, the uniform serial number, and the address of the business entity, as well as the words “Uniform Invoice Seal”. The uniform serial number number thereon shall be engraved in arabic numerals using standard No. 5 font size in bold face.
中文原文 統一發票使用辦法第5條
營業人首次領用統一發票時,應向主管稽徵機關申請核發統一發票購票證,加蓋統一發票專用章,以憑購用統一發票。
前項專用章應刊明營業人名稱、統一編號、地址及「統一發票專用章」字樣;其中統一編號,並應使用標準五號黑體字之阿拉伯數字。
前項專用章應刊明營業人名稱、統一編號、地址及「統一發票專用章」字樣;其中統一編號,並應使用標準五號黑體字之阿拉伯數字。