Accounting Act Article 57
For Sub-Accounting Agency that conducts simple accounting affairs, its source document may be used as the recording document after it has been signed or stamped by the Chief Officer of Agency and Chief accounting Officer, without the need to prepare vouchers.
中文原文 會計法第57條
各分會計機關之事務簡單者，其原始憑證經機關長官及主辦會計人員簽名或蓋章後，得用作記帳憑證，免製傳票。