The Regulations herein are set forth pursuant to Paragraph 5, Article 32 of the Value-Added and Non-Value-Added Business Tax Act (hereunder referred to as the "Act").

The types of business entities using cash registers are as follows:
1.Using cash registers to issue uniform invoices.
2.Using cash registers to issue receipts instead of issuing uniform invoices.
A business entity shall, prior to using cash registers in its business, file the type, brand, make and machine number of its cash registers with the competent authority, and paste the use mark issued by the competent authority at a distinct spot of the cash register.