Regulations Governing the Accounting Treatment and Preparation of Financial Reports for Foundations Overseen by the Central Bank of the Republic of China (Taiwan) Article 9
A voucher shall contain name of the foundation, name, date and serial number of the voucher, account title, content summary, amount and the number of source documents attached thereto, and shall be signed or stamped by a relevant personnel.
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9條
記帳憑證之內容應包括財團法人名稱、傳票名稱、日期、傳票號碼、會計科目、事由、金額及檢附原始憑證之張數，並經相關人員簽名或蓋章。