A business entity that has been approved by the competent authority to use cash registers to issue uniform invoices, but does not do so shall be fined the same as for not using uniform invoices though required by act.

If a business entity violates the provisions in Paragraph 2 of Article 14 herein by refusing the buyer's request to exchange a receipt for a uniform invoice, the business entity shall be fined the same as for not giving the buyer a purchase receipt.

The Regulations herein are in force from April 1, 1986.
The amended clauses of the Regulations herein are in force from July 1, 1988.
Amendments to Article 9 herein announced on June 26, 1997 are in force from July 1, 1997.
Amendments to Article 9 herein announced on April 16, 2009 . The effective date of the amended article 9 shall come into effect as prescribed by the Ministry of Finance.
Article 3-1 of the Regulations, revised and promulgated on 21 April 2010, shall take effect as of the day of promulgation.
Articles 4 and 8 of the Regulations, revised and promulgated on 1 July 2010, shall be in force from 1 January, 2011.
Articles 8 of the Regulations, revised and promulgated on 26 July 2011, shall take effect as of the day of promulgation.