Regulations Governing the Use of Cash Register by Business Entities Article 1
The Regulations herein are set forth pursuant to Paragraph 5, Article 32 of the Value-Added and Non-Value-Added Business Tax Act (hereunder referred to as the "Act").
中文原文 營業人使用收銀機辦法第1條
本辦法依加值型及非加值型營業稅法（以下簡稱本法）第三十二條第五項規定訂定之。