Laws and Regulations Database of the Central Bank of the Republic of China(Taiwan)

Chapter 2　　Accounting Documents

Article 7
Accounting documents include source documents and vouchers. A foundation shall 
produce vouchers based on the source documents and make entries into the account 
books based on the vouchers. However, events without the source document during 
preparation for settlement and transferred into accounts after settlement shall not 
be subject to this limitation. 
If a source document cannot be obtained due to restrictions or if such a document 
is damaged, destroyed, unavailable, or lost, a foundation, in addition to handling 
according to the procedures as required by law, must produce a vouchers based on the 
fact and amount and have its responsible officer or an assigned personnel sign or 
stamp thereon for bookkeeping purpose.
For an accounting event for which the source document cannot be obtained, the 
responsible officer of the foundation may order the staff handling and in charge of 
the matter to severally or jointly prove such an event.

Article 8
A foundation shall design on its own the formats of its source documents, including 
internal and outgoing documents and except for external documents, based on regulations, 
customs or business needs.
External documents and outgoing documents shall contain the following information and 
be signed or stamped by the drawer: 
1.Name of the document;
2.Date;
3.The name and address or the Unified Business Number of the transacting parties; and
4.Content and amount of the transaction.
Internal documents shall be prepared and kept by the foundation based on the fact and 
amount of the transaction.

Article 9 
A voucher shall contain name of the foundation, name, date and serial number of 
the voucher, account title, content summary, amount and the number of source 
documents attached thereto, and shall be signed or stamped by a relevant personnel.

Article 10 
Source documents shall be attached to the vouchers as an appendix. Source documents 
that prove the existence of rights and liabilities and are required to be retained 
permanently or that are bound separately for convenience may be compiled and kept 
separately, categorized and numbered according to the nature or retention period, 
specified for cross reference with the date, serial number, keeper, place of custody, 
and catalogued with a table of documents for reference.

Article 11
Vouchers shall be bound by the sequence of date or month with a cover to 
specify the number of volume, start and end dates, and the number of pages, 
and shall be signed or stamped thereon by the manager, head of accounting or 
accounting clerk authorized by the responsible officer of the foundation, 
appropriately stored and catalogued with a table of vouchers for reference.