Value-added and Non-value-added Business Tax Act Article 30-1
The particulars of taxation registration, procedures for applying for taxation registration or modification or cancellation of registration, documents required to be submitted, causes for revocation or nullification of registration, and provisions for other compliance matters shall be prescribed by the MOF.
中文原文 加值型及非加值型營業稅法第30-1條
稅籍登記事項、申請稅籍登記、變更或註銷登記之程序、應檢附之書件與撤銷或廢止登記之事由及其他應遵行事項之規則，由財政部定之。