Regulations Governing the Use of Cash Register by Business Entities Article 10
Business entities meeting the criteria below may apply to the competent authority for permission to use cash registers to issue receipts instead of issuing uniform invoices:1.The business entity is a company limited by share and practices sound accounting system.2.The business entity engages in retail business.3.The goods or services supplied by the business entity may be numbered and price tagged.
中文原文 營業人使用收銀機辦法第10條
營業人具備左列條件者，得向主管稽徵機關申請核定使用收銀機開立收據代替逐筆開立統一發票：
一、股份有限公司組織且會計制度健全者。
二、經營零售業務者。
三、銷售之貨物或勞務可編號並標示價格者。
一、股份有限公司組織且會計制度健全者。
二、經營零售業務者。
三、銷售之貨物或勞務可編號並標示價格者。