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喜宴喜餅婚紗照 不得開立三聯式發票
Oct 3rd 2013, 07:43

財政部表示，舉辦喜宴或購買相關婚宴用品均屬個人消費行為，營業人應開立二聯式統一發票交付消費者；消費者亦不得要求業者開立三聯式發票報帳。

財政部強調，相關業者如未依規定開立統一發票，將觸犯稅捐稽徵法第44條未依規定給與他人憑證的規定，需按稅捐機關查明認定的銷售總額，處5%行為罰鍰。

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