Income Tax Act Article 22
The accounting system of a company shall be on the accrual basis. But a profit-seeking enterprise not organized as a company may, if there is an established custom of the business or if the volume of business is small, report to the competent tax authority to adopt a cash-basis accounting basis.A profit-seeking enterprise not organized as a company may change its adopted accounting system but shall report the change to the competent tax authority three months prior to the commencement of the next fiscal year.
中文原文 所得稅法第22條
會計基礎，凡屬公司組織者，應採用權責發生制，其非公司組織者，得因原有習慣或因營業範圍狹小，申報該管稽徵機關採用現金收付制。
前項關於非公司組織所採會計制度，既經確定仍得變更，惟須於各會計年度開始三個月前申報該管稽徵機關。
前項關於非公司組織所採會計制度，既經確定仍得變更，惟須於各會計年度開始三個月前申報該管稽徵機關。