Obtaining and keeping of the following documentary evidence within the transaction dates of 1st January to 31st December in the same year:

1.Receipt copies of duplicate uniform invoices，cash register uniform invoices，computer uniform invoices，or electronic uniform invoices.

2.Receipts or stubs of tickets for taking trains, buses, high speed railway, vessels, aircraft issued by transportation businesses.

3.A table showing details of shared expenses with the amount of business tax contained therein and the related copies of original documentary evidence.

4.Other documentary evidence specifying the amount of the VAT and approved by the Ministry of Finance.