Enforcement Rules of the Income Tax Act Article 3-1
Where the trustee in a trust deed is an individual, the tax office shall help the trustee apply for issuance of the tax withholder's uniform number.
中文原文 所得稅法施行細則第3-1條
信託行為之受託人如為個人者，稽徵機關應輔導受託人申請配發扣繳義務人統一編號。