Regulations on Business Entity Accounting Handling Article 7
The preparation of a bookkeeping voucher shall be based on the source document affixed thereto.The source document that proves the existence of right and liability which is required to be preserved permanently or bound separately for convenience may be compiled and kept separately, categorized and numbered according to the nature or preservation period, specified for cross reference with the date, number, person of custody, place of custody, and catalogued with a table of documents for auditing purposes.
中文原文 商業會計處理準則第7條
記帳憑證之編製應以原始憑證為依據，原始憑證應附於記帳憑證之後作為附件。
為證明權責存在之憑證或應永久保存或另行裝訂較便之原始憑證得另行彙訂保管，並按性質或保管期限分類編號，互註日期、編號、保管人、保管處所及編製目錄備查。
為證明權責存在之憑證或應永久保存或另行裝訂較便之原始憑證得另行彙訂保管，並按性質或保管期限分類編號，互註日期、編號、保管人、保管處所及編製目錄備查。