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法律與法規命令

Tax Act:
Regulations Governing Taxation Registration
Section 2【Modification of Registration , Suspension (Resumption) for Approval and Recordation, or Cancellation of Registration】 Article 8
Content:
Where there has been a change to any particulars in the taxation registration, the business entity shall apply to the competent tax authority to modify the registration within 15 days from the occurrence of the change by filling out an application for modification registration attached with relevant supporting documents; in the case of a change of address, the business entity shall apply for modification registration with the competent tax authority for the new address.
A business entity that is a company, sole proprietorship, partnership or limited partnership shall apply for modification of registration, with respect to any particulars originally registered, within 15 days after completing modification of company, commercial or limited partnership registration.
In the case of a business entity which sells goods or services via automatic vending machines, if there is any increase or decrease in the number of the machines or change in the place of the location of the machines, the business entity shall report to the competent tax authority within 15 days after such occurrence.
Visitor:1  Update:2018-04-25

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