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No need to worry about lost uniform invoices if business entities handle according to regulations.

       The National Taxation Bureau of the Northern Area, Ministry of Finance (hereinafter referred to as “NTBNA”) expressed that, in the case of the loss of uniform invoice, according to Article 23 of the Regulations Governing the Use of Uniform Invoices, business entities can handle the loss according to the regulations listed in the following table:

Business entity

Situation

Processing method

Seller

 

In the event of loss of unused blank uniform invoices

Business entities shall immediately report the matter together with a description of the cause of loss, the type and alphanumeric code numbers of the lost invoices to the competent authority for cancellation.

In the event of loss of the retention copies of issued uniform invoices

If a copy of the original receipt copy from the purchaser with an official stamp impressed thereon for certification has been obtained, the said copy of the purchaser’s receipt copy may be used as the retention copy.

Purchaser

In the event of loss of the deduction copy or the receipt copy of a uniform invoice

If a copy of the original retention copy from the original business entity seller with an official stamp impressed thereon for certification has been obtained, or if the remaining copy of the receipt is impressed with an official stamp of the business entity itself for certification is used, said copy may be used in place of the lost deduction copy or receipt copy as the input tax deduction or accounting voucher.

       NTBNA reminds business entities that, in the case of the loss of uniform invoice, the loss should indeed be handled in accordance with the above-mentioned provisions, so as not to be punished for violation of keeping certificates as required by the law. If you have any questions, please call the toll-free number 0800-000-321 for dedicated service.

發布日期:2021-10-07 更新日期:2021-10-07