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; however, if any particulars regulated in Subparagraph 9, Paragraph 1 of Article 4 is the only item needs to be modified, the business entity shall apply for modification registration in accordance with the preceding Paragraph.
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.
A business entity which had sold goods or services solely or concurrently via online platform, applications on mobile devices, or other electronic tools before January 1, 2023 and completed the taxation registration before December 31, 2022 shall, before January 15, 2023, apply to the competent tax authority to modify the registration in accordance with Subparagraph 9, Paragraph 1 of Article 4.