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法律與法規命令

Tax Act:
Regulations Governing Taxation Registration
Article 6
Content:
A business entity that applies for taxation registration shall be subject to the provisions of Article 7, and shall submit the following documents:
1. A photocopy of the national ID card, a photocopy of household registry, or any other valid evidentiary documentation for the responsible person.
2. When the entity is a company, the company's articles of incorporation.
3. When the entity is a partnership, a copy of the partnership agreement; if any of the partners is a minor, a document evidencing the approval of the minor's legal agent shall also be submitted, but it is not required for a married minor.
4. When the entity is a limited partnership, a limited partnership agreement and the written consent of general partners for the elected representative; if any of the partners is a minor, a document evidencing the approval of the minor's legal agent shall also be submitted, but it is not required for a married minor.
5. In the case of other incorporations, a photocopy of the license for the incorporation's establishment issued by the competent authority and the articles of incorporation.
6. When the responsible person at a branch unit is different from that of the head office, the letter of authorization shall also be submitted.
7. In the case of the selling of goods or services via automatic vending machines, the detailed information of the serial numbers of the automatic vending machines, the place of location and the total number of machines shall also be submitted.
Where a business entity has made the taxation registration pursuant to Paragraph 2, Article 3, the documents listed in Subparagraphs 1 through 4 of the preceding Paragraph are not required for submission. If it is deemed necessary, the competent tax authority may ask the business entity to submit the original document listed in Subparagraph 1 of the preceding Paragraph.
 Update:2018-04-25

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