Regulations Governing the Use of Uniform Invoices Article 6
In the event of a change to the name, uniform serial number, address, responsible person, or the unique uniform invoice seal, business entities shall present the original uniform invoice purchase certificate to the competent tax authority for re-issuance.In the event of merger, transfer, dissolution, or discontinuation, business entities shall submit the original uniform invoice purchase certificate to the competent tax authority for cancellation.In the event of loss of the uniform invoice purchase certificate, business entities shall immediately report the certificate number to the competent tax authority for recordation and apply for re-issuance.
中文原文 統一發票使用辦法第6條
營業人名稱、統一編號、地址、負責人或統一發票專用章印鑑變更者，應持原領統一發票購票證向主管稽徵機關申請換發。
營業人合併、轉讓、解散或廢止者，應將原領統一發票購票證，送交主管稽徵機關註銷。
營業人遺失統一發票購票證者，應即日將該購票證號碼申報主管稽徵機關核備，並請領新證。
營業人合併、轉讓、解散或廢止者，應將原領統一發票購票證，送交主管稽徵機關註銷。
營業人遺失統一發票購票證者，應即日將該購票證號碼申報主管稽徵機關核備，並請領新證。