Accounting Act Article 101
Accounting documents relating to payments and receipts of cash, notes, securities shall not be used for execution of cashiering activities unless signed or stamped by the Chief accounting Officer or its authorized person.External invoice statements or receipts shall not be valid unless signed or stamped by the Chief accounting Officer or its authorized person; where special circumstances exist, the case shall be reported and approved by the controlling BAS Agency to prescribe alternative regulations.
中文原文 會計法第101條
會計憑證關係現金、票據、證券之出納者，非經主辦會計人員或其授權人之簽名或蓋章，不得為出納之執行。
對外之收款收據，非經主辦會計人員或其授權人之簽名或蓋章者，不生效力。
但有特殊情形者，得報經該管主計機關核准，另定處理辦法。
對外之收款收據，非經主辦會計人員或其授權人之簽名或蓋章者，不生效力。
但有特殊情形者，得報經該管主計機關核准，另定處理辦法。