Tax Related Laws & Regulations

Tax Act：

Regulations Governing Taxation Registration
Chapter 3【Taxation Registration for a Business Entity Having No Fixed Place of Business Entity within the Territory of the R.O.C. Which Sells Electronic Services to Domestic Individuals.】 Section 1【Establishment Registration】 Article　12

Content：

The competent tax authorities for taxation registration on business entities in accordance with the provisions of Article 28-1 of the Act shall be as follows:
1. In the case that a business entity applies for taxation registration by itself, the local competent tax authority where the Central Government is located.
2. In the case that a business entity appoints a tax-filing agent to apply for taxation registration on its behalf, the local competent tax authority where the agent is located.

Visitor：1 Update：2018-04-25

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