The importing goods that do not include the expenses into the customs value in accordance with Paragraph 3, Articles No.29 of Customs Act, the duty-paid price should be declared, the customs adjusted the duty-paid price of the goods and may take as to make up the business tax. The penalty regarding submission of forged, altered, or false invoice or certificate in accordance with Paragraph 1, Articles No.37 of the Customs Anti-smuggling Act will be fined. While the penalty for Subparagraph 7, Articles No.51 of the Value-added and Non-value-added Business Tax Act will be exempted.

The Taiwan business person that declares the input tax falsely, if it was found out they indeed have bought the goods, the tax should be made up in accordance with the Subparagraph 1, Paragraph 1, Articles No.19, Subparagraph 5, Articles No.51 of the Value-added and Non-value-added Business Tax Act and Articles No.55 of the Tax Collection Act and choosing a severe one as a punishment. If it was found out the goods are not bought, the penalty will be fined according to the Paragraph 1 & 3, Articles No.15 and Subparagraph 5, Articles No.51 of the Value-added and Non-value-added Business Tax Act. Besides that, if found out that there is evading tax payment by fraud or other unrighteous, the taxpayer should bear the criminal responsibility according to the official document No. 09504508090 issued by the Ministry of Finance on 6 February 2006, the title is “Precautions for transferring the taxpayer to the judicial department, for the taxpayer with tax evasion behavior according to the Articles No.41 of the Tax Collection Act”.

• Triplicate uniform invoices: Exclusively for use by business entities when selling goods or services to other business entities and calculating business tax according to general tax computation.
  
  
• Duplicate uniform invoices: Exclusively for use by business entities when selling goods or services to non-business entities and calculating business tax according to general tax computation.
  
  
• Special uniform invoices: Exclusively for use by business entities when selling goods or services and calculating business tax according to special tax computation.
  
  
• Cash register uniform invoices: Exclusively for use by business entities that calculate business tax according to general tax computation of the Act when selling goods or services and issuing uniform invoices through a cash register. The use of such uniform invoices and the tax declaration procedures thereof shall be governed by the Regulations Governing the Use of Cash Registers by Business Entities.
  
  
• Electronic uniform invoices: pertain to the uniform invoice issued, transmitted or obtained via the internet or by other electronic means when business entities selling goods or services to a purchaser; there shall be the retention media file, the receipt media file and the certification media file.

The business person that trading the goods, should issue the uniform invoice when they deliver the goods, for the payment that received in advance before delivery, the uniform invoice should be issued at the time of payment. If the purchaser and seller with a written agreement that the good of sales should acknowledge by the purchaser, and the contract is effective upon the contract signed, the uniform invoice should be issued after it is acknowledged of the purchaser.