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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Regulations Governing Taxation Registration
Article 9
Content:
The period of business suspension or extension of suspension filed by a business entity for approval and recordation as required by Article 31 of the Act shall not be more than one year each time.
If a company, sole proprietorship, partnership or limited partnership has completed a registration for business suspension or resumption with the competent authority for company, commercial or limited partnership registration, the competent tax authority shall process registration matters based on the registration information for the suspension or resumption provided by the competent authority for company, commercial or limited partnership registration. The competent authority's processing of the registration will be deemed completion of filing for approval and recordation as required by Article 31 of the Act.
 Update:2018-04-25

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