Enforcement Rules of the Income Tax Act Article 100
The public announcement of business suspension shall be posted on an obvious spot around the main entrance of the premises of the profit-seeking enterprise, which shall not be covered, scratched or torn by the profit-seeking enterprise. Otherwise, the enterprise will be reported by the tax office to related law enforcement agencies.
中文原文 所得稅法施行細則第100條
停止營業之公告，應張貼於營利事業場所主要進出門戶之明顯處，營利事業不得將之掩蔽塗污或撕毀。
違者由稽徵機關移送法辦。
違者由稽徵機關移送法辦。