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法律與法規命令

Tax Act:
Regulations Governing Taxation Registration
Article 4
Content:
A business entity applying for taxation registration is required to register items as follows:
1. Name and address.
2. Name, birth date, national ID number, and household registration address of the business entity’s responsible person.
3. Type of organization: company, sole proprietorship, partnership, limited partnership, or other type of organization.
4. Paid-in capital.
5. Type of business.
6. When organized as a partnership, the name, birth date, national ID number, and the type and amounts of the capital contributions of the partners.
7. When organized as a limited partnership, the partner's name, national ID number or juristic person’s uniform serial number, domicile, residence, amounts and type of capital contributions and liability type of each partner.
8. In case of a fixed place of business with a head office, the head office's name, address, and profit-seeking enterprise uniform serial number; however, the uniform serial number is not required for a head office located outside the territory of the R.O.C.
When a branch unit applies for taxation registration not made in accordance with Paragraph 2 of the preceding Article, the name which is required to register in accordance with Subparagraph 1, Paragraph 1of this Article, must clearly indicate that it is a branch unit in addition to stating the name of the head office. For the name of a foreign company's branch unit, an indication of the company's nationality shall be placed in front of the regional name or the distinctive part of the company name.
Visitor:1  Update:2018-04-25

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