Value-added and Non-value-added Business Tax Act Article 28
The head office of a business entity and its branches with fixed places of business shall each file an application for taxation registration separately with the competent tax authority before commencement of business.
中文原文 加值型及非加值型營業稅法第28條
營業人之總機構及其他固定營業場所，應於開始營業前，分別向主管稽徵機關申請稅籍登記。