Tax Collection Act Article 11
Documents which should be obtained from other persons and counterfoil or duplicate of documents which should be issued to other persons under tax laws shall be kept for a period of five (5) years.
中文原文 稅捐稽徵法第11條
依稅法規定應自他人取得之憑證及給予他人憑證之存根或副本，應保存五年。