1, Article 27 Units and individuals that issue invoices shall establish a registration system for the use of invoices, set up an invoice register and report the use of invoices to the competent tax authorities on a regular basis.
2. Article 28. Units and individuals that issue invoices shall, at the same time as changing or canceling the tax registration, go through the formalities of changing and canceling the invoices and invoice receiving and purchasing books.
3. Article 29. Units and individuals that issue invoices shall store and keep invoices in accordance with the provisions of the tax authorities, and shall not damage them without authorization. Invoice stubs and invoice registers that have been issued shall be kept for 5 years. After the expiration of the preservation period, it shall be destroyed after inspection by the tax authorities.