Regulations Governing the Use of Cash Register by Business Entities Article 8
A business entity that uses cash registers to issue duplicate copies of uniform invoices shall, when filing a tax return for the period and submitting the detailed list of cash register uniform invoices, indicate on the first page of the list the daily starting and ending number of uniform invoices, subtotal of taxable sales, subtotal of zero rating sales, and the number of voided invoices issued by each cash register, as well as the grand total of sales and business tax due for the period.The business entity in the preceding paragraph shall retain the daily and monthly sales reports printed by each cash register for at least five years after filing and paying business tax for this period.The daily and monthly sales reports referred to in the preceding paragraph digitally-minimized in scale or saved in order via media such as minimization devices, computer drums, disks, tapes and compact disks may be saved according to the prescribed year in the preceding paragraph if the application to perform such actions has been approved by the competent taxation authority, and thereupon the original reports may be disposed of ;Once the daily and monthly sales reports are digitally-minimized in scale or saved via media, users are not allowed to revise .Nevertheless, when investigators appointed by the competent taxation authority or the Taxation Agency of the Ministry of Finance conduct an investigation, the business entity investigated shall be responsible for providing those report copies at no charge.A business entity that uses cash registers to issue triplicate copies of uniform invoices shall, when filing a tax return for the period and submitting the detailed list of cash register uniform invoices, indicate on the last page of the list its name, address and business administration number, the letter track and the starting and ending number of uniform invoices issued for the month, and buyer's business administration number, sales amount and business tax collected if the buyer is a business entity, or total amount of the invoice if the buyer is not a business entity, as well as the grand total of sales and business tax due for the period.
中文原文 營業人使用收銀機辦法第8條
營業人使用收銀機開立二聯式統一發票，於每期申報銷售額所檢附之收銀機統一發票明細表，應載明每部收銀機每日開立統一發票起訖號碼、應稅發票總金額、免稅銷售額及作廢發票號碼，並彙總計算當期銷售總額及營業稅額，載明於首頁明細表。
前項營業人每部收銀機銷售金額日報表及月報表，應於各該期營業稅報繳後，至少保存五年。
前項日報表及月報表，得報經主管稽徵機關核准後，以縮影機或電子計算機磁鼓、磁碟、磁片、磁帶、光碟等媒體按序縮影或儲存後依前項規定年限保存，其原始報表得予銷燬；資料一經存入媒體，使用人不得再行修改。
但主管稽徵機關或財政部指定之調查人員依法進行調查時，如須複印報表者，營業人應負責免費複印提供。
營業人使用收銀機開立三聯式統一發票，於每期申報銷售額所檢附之收銀機統一發票明細表，應載明營業人之名稱、地址、統一編號及每月開立統一發票之字軌、起訖號碼；買受人為營業人者，其統一編號、銷售額、營業稅額；買受人為非營業人者，為發票總計金額，並彙總計算當期銷售總額及營業稅額，載明於末頁明細表。
前項營業人每部收銀機銷售金額日報表及月報表，應於各該期營業稅報繳後，至少保存五年。
前項日報表及月報表，得報經主管稽徵機關核准後，以縮影機或電子計算機磁鼓、磁碟、磁片、磁帶、光碟等媒體按序縮影或儲存後依前項規定年限保存，其原始報表得予銷燬；資料一經存入媒體，使用人不得再行修改。
但主管稽徵機關或財政部指定之調查人員依法進行調查時，如須複印報表者，營業人應負責免費複印提供。
營業人使用收銀機開立三聯式統一發票，於每期申報銷售額所檢附之收銀機統一發票明細表，應載明營業人之名稱、地址、統一編號及每月開立統一發票之字軌、起訖號碼；買受人為營業人者，其統一編號、銷售額、營業稅額；買受人為非營業人者，為發票總計金額，並彙總計算當期銷售總額及營業稅額，載明於末頁明細表。