Enforcement Rules of the Income Tax Act Article 43
When a profit-seeking enterprise entrusts another or is entrusted to sell or buy goods, both sides shall reach a written agreement for future reference.
中文原文 所得稅法施行細則第43條
營利事業委託或受託代銷、代購貨物，應由雙方訂立書面合約，以供查核。