Income Tax Act Article 76
A taxpayer shall attach to his/her/its annual income tax return any receipts for self-paid taxes and other related documents of evidence and, in the case of a profit-seeking enterprise, also the balance sheet, inventory of properties, and income statement.At the time of filing an income tax return by a company, cooperative, or other juristic person, its responsible person shall submit a statement listing the names and residences of shareholders, members, or investors and the amount of dividends or earnings payable or paid. In the case of a partnership, its responsible person shall submit a statement listing the names and residences of partners and their respective percentages of investment and profit or loss allocation.
中文原文 所得稅法第76條
納稅義務人辦理結算申報，應檢附自繳稅款繳款書收據與其他有關證明文件及單據；其為營利事業所得稅納稅義務人者，並應提出資產負債表、財產目錄及損益表。
公司、合作社及其他法人負責人於申報營利事業所得稅時，應將股東、社員或出資者之姓名、住址、應分配或已分配之股利或盈餘數額；合夥組織之負責人應將合夥人姓名、住址、投資數額及分配損益之比例，列單申報。
公司、合作社及其他法人負責人於申報營利事業所得稅時，應將股東、社員或出資者之姓名、住址、應分配或已分配之股利或盈餘數額；合夥組織之負責人應將合夥人姓名、住址、投資數額及分配損益之比例，列單申報。