進入內容區塊

財政部賦稅署-法規查詢主題專區

:::
:::

法律與法規命令

Tax Act:
Regulations Governing Taxation Registration
Article 7
Content:
If a foreign enterprise, institution, group, or organization conducts business within the territory of the R.O.C. and does not establish a branch company, it shall submit the following documents when applying for taxation registration for its fixed place of business:
1. The responsible person’s identification documents.
2. When the foreign entity has an agent, the agent's power of attorney.
3. 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.
The documents prescribed in Subparagraph 3 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 our country.
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

Back Home TOP
:::
列印
置頂