To continue promoting the electronic uniform invoices, if the enterprises issue the cash register uniform invoices before December 31, 2013 and go with the stream to change to use the electronic uniform invoices, the Ministry of Finance assits them to apply for the tax incentive as specified  by Taiwan MOF Taxation No. 10104609090 on September 27, 2012 regarding  "1% reduction to the standrads of net profit rate for theenterprises qualified for audit by expanding reviewing declaration on tax returns or 2% reduction to the standards of income for other enterprises". And the applicable periond is from year 2014 to 2023 for qualified enterprises. In addition, to make good use of the limited resources, the interpretation order is only applicable to the enterprises as mentioned. Accordingly, the enterprises which are newly established or using the cash register uniform invoices after January 1, 2014 without the transformation issues are not eligible for the aforesaid order.