Regulations Governing the Establishment and Management of Offshore Island Duty-Free Shops Article 25

The vouchers and reports designed and printed by offshore island duty-free shops in accordance with the relevant provisions of “The Regulations Governing the Establishment and Management of Offshore Island Duty-Free Shops”, as well as the various accounting books required to be established pursuant to the Business Entity Accounting Act, shall be processed by computer. A perpetual inventory system shall be adopted, and detailed records of purchases and sales shall be created and recorded on a daily and transaction-by-transaction basis in a timely manner, so as to be available for inspection by the competent Customs Office and the competent Tax Office.