The external document and outgoing document shall be signed or sealed by the issuer and shall include the following items:
1.Name of the document.
2.Date.
3.The name and address or the Tax Identification Number of the transacting parties.
4.Contents and amount of the transaction.
The internal document shall be prepared and kept by the business entity according to the fact and amount of the transaction.

The content of a bookkeeping voucher should include the name of the business entity, name of the voucher, date, serial number of the voucher, name of the account items, summary contents and amount. The bookkeeping voucher should be signed or sealed by a relevant personnel.

The preparation of a bookkeeping voucher shall be based on the source document affixed thereto.
The source document that proves the existence of right and liability which is required to be preserved permanently or bound separately for convenience may be compiled and kept separately, categorized and numbered according to the nature or preservation period, specified for cross reference with the date, number, person of custody, place of custody, and catalogued with a table of documents for auditing purposes.

The bookkeeping voucher shall be bound by the sequence of date or month with a cover to specify the number of volumes, starting and ending dates and the number of pages, and shall be signed or sealed thereon by the manager, in-charge personnel or handling accountant authorized by the business entity’s person-in-charge, appropriately stored and catalogued with a table of vouchers for auditing purposes. After the end of the preservation period, the bookkeeping voucher may be destroyed with approval of the person-in-charge of the business entity.