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法律與法規命令

Tax Act:
Regulations Governing Taxation Registration
Article 5
Content:
When a business entity applies for taxation registration, the responsible person to be specified in the registration shall be as follows:
1. Companies:
(1) In the case of a company limited by shares or a limited company with an appointed president, the responsible person is the president; in the case of a limited company without a president, the directors are responsible persons.
(2) In the case of an unlimited company or an unlimited company with limited liability shareholders, the shareholder(s) executing the business operations or representing the company are responsible persons.
(3) In the case of a company organized pursuant to the Act Governing Investment by Foreign Nationals or the Act Governing Investment in Taiwan by Overseas Chinese, the responsible person is the managerial officer authorized by the board of directors and domiciled within the territory of the R.O.C.
2. Sole proprietorships: The capital contributor or the statutory representative is the responsible person.
3. Partnerships: The partner that executes business operations is the responsible person.
4. Limited partnerships: The responsible person is the representative.
5. Other organizations: The responsible person is the representative or the administrator.
6. In the case of a foreign enterprise, agency, organization, or association with a fixed place of business within the territory of the R.O.C., the responsible person is the representative within the territory of the R.O.C. appointed by the head office.
7. For a fixed place of business with a head office, the responsible person shall be the same as for the head office, provided that another person may be the responsible person when so authorized by the head office.
 Update:2018-04-25

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