Business people selling goods or services, according to business people should open a sales document time limit prescribed table, open a unified delivery invoice the buyer, if the business people or short open drain invoiced sales by seized, in addition to tax should complement paragraph, and impose fines to 10 times, but from the first time one year after the date of seized seized up to 3 times who will be punished by suspension of business.

South IRS said that the recent business people often spotted within the jurisdiction of the people, the sale of goods case of failure to open a unified invoice to the buyer, if verified in the field, in addition to business people fill the spot counseling invoice, and in accordance with regulations the inspectors made illegal facts outside the record, according to the Conference and punishment, illegal record 1 times; such as business people in a year was seized leakage invoiced up to 3 times who will be out of business in accordance with regulations imposed sanctions. Bureau cautions, invoicing business, as long as the external business behavior occurs, regardless of the size of the amount, shall be opened in accordance with the provisions of uniform invoice and deliver the buyer, the council had seized a business person, although only the leakage amount invoiced NT $ 90, because it has been seized leakage invoiced up to 3 times who were closed one week sanction, is appeal to the council of business people, do not leave things to chance, once sanctions were closed, not only affects revenue also hurt store image, not worth the candle.