Regulations Governing the Use of Cash Register by Business Entities Article 3
Business entities meeting the criteria below may apply to the competent authority for permission to use cash register for issuing uniform invoices:1.The business entity calculates business tax in accordance with Section 1, Chapter 4 of the Act.2.The business entity engages in retail business.3.The goods or services supplied by the business entity may be numbered and price tagged.The competent authority will approve business entities using cash register to issue uniform invoices in view of their nature and capabilities.
中文原文 營業人使用收銀機辦法第3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統一發票：
一、依本法第四章第一節規定計算稅額者。
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。
主管稽徵機關，得視營業人之性質與能力，核定其使用收銀機開立統一發票。
一、依本法第四章第一節規定計算稅額者。
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。
主管稽徵機關，得視營業人之性質與能力，核定其使用收銀機開立統一發票。