Regulations Governing the Accounting Treatment and Preparation of Financial Reports for Foundations Overseen by the Central Bank of the Republic of China (Taiwan) Article 8
A foundation shall design on its own the formats of its source documents, including internal and outgoing documents and except for external documents, based on regulations, customs or business needs.External documents and outgoing documents shall contain the following information and be signed or stamped by the drawer:1.Name of the document;2.Date;3.The name and address or the Unified Business Number of the transacting parties; and4.Content and amount of the transaction.Internal documents shall be prepared and kept by the foundation based on the fact and amount of the transaction.
中文原文 中央銀行主管財團法人會計處理及財務報告編製準則第8條
原始憑證除外來憑證外，內部及對外憑證格式應依法令、習慣或業務需要自行設計。
外來憑證及對外憑證應記載下列事項，由開具人簽名或蓋章：
一、憑證名稱。
二、日期。
三、交易雙方名稱及地址或統一編號。
四、交易內容及金額。
內部憑證由財團法人根據事實及金額自行製存。
外來憑證及對外憑證應記載下列事項，由開具人簽名或蓋章：
一、憑證名稱。
二、日期。
三、交易雙方名稱及地址或統一編號。
四、交易內容及金額。
內部憑證由財團法人根據事實及金額自行製存。