These Regulations are adopted pursuant to Paragraph 4, Article 32 of the Value-Added and Non-Value-Added Business Tax Act ("the Act").

Unless otherwise provided for in the Act, the use of uniform invoices by business entities shall be governed by these Regulations.

Except when a business entity is exempted from the use of uniform invoices pursuant to Article 4, the competent tax authority shall impose the use of uniform invoices on all business entities.