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法律與法規命令

Tax Act:
Regulations Governing Taxation Registration
Chapter 2【Taxation Registration for a Business Entity with a Fixed Place of Business within the Territory of the Republic of China(R.O.C.)】 Section 1【Establishment Registration】 Article 3
Content:
Under any of the following circumstances, a business entity shall fill out a registration application form and apply for taxation registration with the competent tax authority before the commencement of business operations:
1. The business entity is newly established.
2. The business entity has been re-established due to a merger.
3. The business entity has been established by means of assignment.
4. The business entity has been established due to re-organization.
5. The business entity establishes a branch unit.
Taxation registrations for entities organized as companies, sole proprietorships, partnerships or limited partnerships will be processed by the competent tax authority based on the basic registration data provided by the competent authority for company, commercial, or limited partnership registration. The competent authority's processing of the registration will be deemed as completion of the application for taxation registration required by Article 28 of the Act.
If a business entity's administrative unit, place of business, factory, maintenance plant, workplace, engine room, warehouse, mining sites, construction site, display/sale area, contact office, business office, service station, operations office, branch store, retail store, auction venue, or other similar fixed place of business is engaged in external business, the business entity shall apply with the competent tax authority prior to the commencement of that business, in accordance with these Regulations, for a taxation registration for each respectively.
If a business entity sells goods or services via automatic vending machines, the business entity shall apply for taxation registration with the competent tax authority of the place where the business is located and report the serial numbers of the vending machines and the business location where the machines are located. A business entity is not required to apply for taxation registration for each respective business location of the vending machines. Business locations of vending machines which have been placed in specific management sites are not included.
A foreign enterprise, institution, group, or organization shall apply for taxation registration for its fixed place of business within the territory of the R.O.C. with the competent tax authority of the place where the fixed place of business is located.
The competent tax authority, after handling a taxation registration, shall notify the business entity in writing. In the case of any taxation registration not made in accordance with Paragraph 2, the competent tax authority shall also forward a notification to the relevant construction administration and fire-prevention and health authorities.
Visitor:1  Update:2018-04-25

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