Income Tax Act Article 122
Except as otherwise provided by law, all forms of applications, registrations, books and certificates herein specified shall be prescribed by the MOF.
中文原文 所得稅法第122條
本法所稱各種書、表、簿、據格式，除法律另有規定外，由財政部製定之。
English translation for reference only; the Chinese text prevails. Not legal advice.