Regulations Governing the Use of Cash Register by Business Entities Article 13
Business entities should prepare their own paper tapes for the cash register receipts, and prior to using the cash register, register with the competent authority by submitting a chop verification report, which states the number of rolls prepared. If the business entity loses blank, unused receipts, it shall immediately report to the competent authority and describe the course of events.
中文原文 營業人使用收銀機辦法第13條
營業人應自備收銀機收據紙帶，使用前應檢附驗印報告單敘明卷數，報請主管稽徵機關登記驗印，遇有遺失空白未使用者，應即日敘明原因向主管稽徵機關報備。