1.
加值型及非加值型營業稅法
Value-added and Non-value-added Business Tax Act
Enforcement Rules of Value-added and Non-value-added Business Tax Act
3. 統一發票使用辦法
Regulations Governing the Use of Uniform Invoices
4. 統一發票給獎辦法
Uniform Invoice Award Regulations
5. 外國之事業、機關、團體、組織在中華民國境內無固定營業場所,銷售電子勞務予境內自然人者,於一定期間得免開統一發票