Regulations Governing the Use of Cash Register by Business Entities Article 2
The types of business entities using cash registers are as follows:1.Using cash registers to issue uniform invoices.2.Using cash registers to issue receipts instead of issuing uniform invoices.A business entity shall, prior to using cash registers in its business, file the type, brand, make and machine number of its cash registers with the competent authority, and paste the use mark issued by the competent authority at a distinct spot of the cash register.
中文原文 營業人使用收銀機辦法第2條
營業人使用收銀機之種類如左：
一、以收銀機開立統一發票者。
二、以收銀機開立收據代替逐筆開立統一發票者。
營業人應於使用前將收銀機之種類、廠牌、機種及機號申報主管稽徵機關核備，由主管稽徵機關發給使用標誌，黏貼於收銀機明顯處。
一、以收銀機開立統一發票者。
二、以收銀機開立收據代替逐筆開立統一發票者。
營業人應於使用前將收銀機之種類、廠牌、機種及機號申報主管稽徵機關核備，由主管稽徵機關發給使用標誌，黏貼於收銀機明顯處。