Value-added and Non-value-added Business Tax Act Article 29
Business entities engaged solely in the business of the sale of exempt goods or services, as provided in Subparagraphs 2 to 5, 8, 12 to 15, 17 to 20, and 31 of Paragraph 1 of Article 8 herein and government entities of all levels may be exempted from applying for taxation registration.
中文原文 加值型及非加值型營業稅法第29條
專營第八條第一項第二款至第五款、第八款、第十二款至第十五款、第十七款至第二十款、第三十一款之免稅貨物或勞務者及各級政府機關，得免辦稅籍登記。