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Taxation Administration,Ministry of Finance,R.O.C.Law Source Retrieving System of Taxation Laws and Regulations

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Tax Related Laws & Regulations

Tax Act:
Regulations Governing Taxation Registration
History
1. Promulgated on 12 August 2003 by the Ministry of Finance under Decree No. 0920455500.
2. Amendment on 5 May 2011 by the Ministry of Finance under Decree No. 10004511230.
3.Amendments to Articles 3 and 12 announced on 23 March ,2012 by the Ministry of Finance under Decree No. 10104516460.
4.Amendment to Article 5 by the Ministry of Finance on 14 December 2012 under Decree No. 10104656130.
5.Amendments to Articles 2, 5 and 7 by the Ministry of Finance on 2 April 2014 under Decree No.10304538230.
6.Amendment on 29 March 2017 by the Ministry of Finance under Decree No. 10604544510.
7.Amendments to Articles 13 and 20 by the Ministry of Finance on 29 June 2018 under Decree No. 10704603600.
8.Amendments to Articles 3, 6, 7, 14, and 20 were promulgated by the Ministry of Finance on 20 October 2021 under Decree No. 11004647341, which shall come into force on the day of promulgation, with the exception of Article 3 which shall become effective on 1 January 2022.
9.Amendments to Articles 3, 4, 4-1, 8, 11, and 20 were promulgated by the Ministry of Finance on 8 August 2022 under Decree No.11104610670, which shall come into force on 1 January 2023.
Visitor:34  Update:2022-09-08

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