Regulations Governing the Use of Cash Register by Business Entities Article 16
A business entity that has been approved by the competent authority to use cash registers to issue uniform invoices, but does not do so shall be fined the same as for not using uniform invoices though required by act.
中文原文 營業人使用收銀機辦法第16條
營業人經主管稽徵機關核定使用收銀機開立統一發票而不使用者，按核定使用統一發票而不使用論處。