Enforcement Rules of Value-added and Non-value-added Business Tax Act Article 38-3

For a business entity which shall apply for taxation registration in line with Article 28-1 of the Act, the documents it shall submit in connection with the tax refundable or creditable and other relevant documents for submission pursuant to Article 38 shall be limited to those for the sales of electronic services to domestic individuals.
中文原文 加值型及非加值型營業稅法施行細則第38-3條
本法第二十八條之一規定應申請稅籍登記之營業人,依第三十八條規定應檢附之退抵稅款及其他有關文件,以其專供銷售電子勞務予境內自然人使用者為限。

English translation for reference only; the Chinese text prevails. Not legal advice.