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法律與法規命令

Tax Act:
Regulations Governing Taxation Registration
Article 13
Content:
A business entity shall apply for taxation registration at the taxation registration platform of the Ministry of Finance. The required registration items are as follows:
1. Name.
2. Name of the business entity’s responsible person.
3. Business information: domain name and IP address, commencing date of supplying services, type of electronic services sold, home country (area) of registration, registered name, registration number.
4. Contact information: telephone number, mailing address, e-mail address.
5. Information about tax-filing agent:
(1) An individual residing within the territory of the R.O.C.: name, national ID number, mailing address, telephone number, e-mail address, duration of appointment, scope of appointment.
(2) An enterprise, institution, group, or organization with a fixed place of business within the territory of the R.O.C.: name, address of the business entity, profit-seeking enterprise uniform serial number or tax withholder's uniform number, name of the business entity’s responsible person, telephone number, e-mail address, duration of appointment, scope of appointment.
6. Bank account information.
In the case that a business entity appoints a tax-filing agent to apply for taxation registration, it shall report to the competent tax authority of the place where such agent is located for approval.
The application in Paragraph 1 shall be notified to the business entity in writing after being reviewed and approved by the competent tax authority. If such business entity agrees, the notification of all official documents may be made electronically.
In the case that a business entity appoints a tax-filing agent to apply for taxation registration, the notification in the preceding Paragraph shall be given to the agent. If it is deemed necessary, the competent tax authority may notify the business entity.
Visitor:4  Update:2018-07-03

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