Regulations Governing the Use of Cash Register by Business Entities Article 5
Business entities shall report to the competent authority the codes of goods or services they sell, and do the same before the 15th of the following month if there is any addition or change of codes.Department stores, supermarkets and other business entities that practice sound accounting systems and post the names and codes of goods or services sold in the books that are available for examination are exempted from reporting to the tax authority regarding the addition or change of codes, subject to the approval of the competent authority.
中文原文 營業人使用收銀機辦法第5條
營業人應先將其銷售貨物或勞務之編號，報請主管稽徵機關核備，遇有新增或變動時，應於次月十五日以前為之。
會計制度健全之百貨業、超級市場及其它營業人，其銷售貨物或勞務之品名及編號有帳載可資查對，經主管稽徵機關核准者，得免向主管稽徵機關報明其新增或變動之編號。
會計制度健全之百貨業、超級市場及其它營業人，其銷售貨物或勞務之品名及編號有帳載可資查對，經主管稽徵機關核准者，得免向主管稽徵機關報明其新增或變動之編號。