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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Regulations Governing Taxation Registration
Article 14
Content:
A business entity that applies for taxation registration shall submit the following documents:
1.Qualification documents evidencing that the foreign enterprise, institution, group or organization has been approved for registration or establishment by the competent authority for the relevant industry of its home country.
2.A tax-filing agent appointed shall submit the power of attorney.
The documents prescribed in Subparagraph 1 of the preceding Paragraph shall be authenticated or notarized (legalized) by a local government agency or court in the foreign country or the R.O.C. embassy, consulate, or representative office in the foreign country, or by the embassy, consulate or representative office of the given country in the R.O.C., or shall be notarized (legalized) pursuant to The Notary Act of the R.O.C.
All the documents listed in Paragraph 1 shall be accompanied by the Chinese translation if they are in a foreign language.
 Update:2018-04-25

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