Any violations of the provisions of these Regulations shall be subject to punishments under the relevant provisions of the Act or the Tax Collection Act.

Uniform invoices, except those self produced by cash registers pursuant to proper approval, or issued or transmitted via the internet or by other electronic means, shall be printed and sold by the Printing Shop of the Ministry of Finance. The supervision and management over the quality, quantity, and price of such produced uniform invoices shall be the responsibility of the competent tax authority for business tax.

These Regulations shall take force from 1 April 1986.
The articles of the Regulations amended and promulgated on 14 June 1988 shall take force on 1 July 1988.
Articles 9, 10, 19, 26, 27, and 31 of these Regulations, amended and promulgated on 16 March 1993, shall take force from 1 April 1993.
Articles 4, 9, 10, 15-1, 20, 21, 22, 24, and 26 of these Regulations, amended and promulgated on 26 June 1997, shall take force from 1 July 1997.
Article 31 of these Regulations, amended and promulgated on 29 June 1999, shall take force from 1 July 1999.
Article 31 of these Regulations, amended and promulgated on 19 December 2003, shall take force from the day of promulgation.
Article 15-1 of these Regulations, amended and promulgated on 25 October 2005, shall take force from the day of promulgation.
Articles 7 and 8 of these Regulations, amended and promulgated on 21 April 2010, shall take force from the day of promulgation.
The articles of these Regulations amended and promulgated on 12 May 2011 shall take force from 1 April 2011.
The articles of these Regulations amended and promulgated on 14 December 2012 shall take force from the day of promulgation, except the effective date of Article 7 shall be prescribed by the Ministry of Finance.
The articles of these Regulations amended and promulgated on 31 December 2013 shall take force from 1 January 2014.
The articles of these Regulations amended and promulgated shall come into force on 9 March 2015 from the day of promulgation, except Article 4 shall become effective from 1 January 2016.
The articles of these Regulations amended and promulgated shall come into force on 15 July 2016 from the day of promulgation.
The articles of these Regulations amended and promulgated shall come into force on 19 January 2018 from the day of promulgation, with the exception of Paragraphs 4 to 6 of Article 7 which shall become effective from 1 March 2018, and, the exception of Paragraph 1 and Paragraph 2 of Article 7; Article 8; Subparagraph 1 of Paragraph 1 of Article 9; Article 24-1; Articles 25 to 27; and Article 31, which shall become effective from 1 January 2021.
The Articles of the Regulations amended and promulgated shall come into force on 16 July 2018 from the day of promulgation, with the exception of Paragraph 2 of Article 7-1; Subparagraph 5, Paragraph 1, Article 9; and Paragraph 2 of Article 20-1, which will become effective on 1 January 2019；Subparagraph 1, Paragraph 1, Article 9 which will become effective on 1 January 2021.
The articles of the Regulations amended and promulgated on 22 October 2021, shall come into force on 1 January 2022.