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法律與法規命令

Tax Act:
Regulations Governing Taxation Registration
Section 3【Revocation or Nullification of Registration】 Article 11
Content:
If any forgery or falsification has been found with respect to the establishment of the business entity or any other particulars in the registration for which a final and unappealable conviction is issued, the competent tax authority may revoke the taxation registration based on notification by the prosecution agency.
Given the occurrence of any of the following circumstances with respect to a business entity’s registration, the competent tax authority may nullify the taxation registration ex officio or based on the application by a stakeholder:
1. The business entity has yet to commence business operations when six full months have elapsed after the registration, or after commencing business operations, has of its own accord suspended business operations for six months or longer, except with legitimate reason and when approval has been granted for an extension.
2. The business entity has been relocated from the original address, and after six months modification registration has yet to be carried out, even after the business entity has been notified by the tax authority.
3. After registration, the relevant authority finds no sign of business activities, and the real estate owner has provided proof that no lease relationship exists.
If the circumstance of any of the preceding two Paragraphs occurs with respect to a business entity that carries out taxation registration pursuant to Paragraph 2, Article 3 requiring that the registration be revoked or nullified, the competent tax authority shall file a report with the competent authority for the registration, and may only revoke or nullify the registration after the revocation or nullification by the registration authority, except those which have been notified of dissolution or termination by the competent authority for the registration.
Visitor:1  Update:2018-04-25

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