Enforcement Rules of the Income Tax Act Article 49

A taxpayer shall conduct filing of the consolidated income tax with the tax authority in the district where the registered household is located when the tax return is filed; a profit-seeking enterprise shall conduct filing of the profit-seeking enterprise income tax with the tax authority in the district where the registered enterprise is located when the tax return is filed.A profit-seeking enterprise with its head office located within the territory of the Republic of China and other fixed places of business within the territory of the Republic of China shall jointly conduct filing with the tax office in the registration district where the head office of the profit-seeking enterprise files the tax return. An enterprise with its head office located outside the territory of the Republic of China and other fixed places of business located within the territory of the Republic of China shall conduct filing with the tax office in the registration district where its fixed places of business files tax returns separately.For a foreign profit-seeking enterprise without any fixed place of business within the territory of the Republic of China but with a business agent, the business agent shall conduct filing with the tax office in the registration district where it files the tax return.