Regulations for the Collection of Tobacco and Alcohol Tax Article 17
Manufacturers should use uniform invoices and state the name and specifications of their tobacco or alcohol products on the uniform invoice when issuing.If a manufacturer also sells goods other than tobacco and alcohol products, the uniform invoices issued thereof should be separated from those of tobacco and alcohol products, unless a manufacturer uses issues electronic uniform invoices.
中文原文 菸酒稅稽徵規則第17條
產製廠商應領用統一發票，並於開立統一發票時載明菸酒之品名及規格。
產製廠商兼營銷售其他貨物者，應與菸酒分別開立統一發票。
但使用電子發票者，不在此限。
產製廠商兼營銷售其他貨物者，應與菸酒分別開立統一發票。
但使用電子發票者，不在此限。