Regulations Governing Taxation Registration Article 1
These Regulations are adopted pursuant to Article 30-1 of the Value-Added and Non-Value-Added Business Tax Act (hereafter “the Act”).A business entity shall conduct taxation registration in accordance with these Regulations.
中文原文 稅籍登記規則第1條
本規則依加值型及非加值型營業稅法（以下簡稱本法）第三十條之一規定訂定之。
營業人之稅籍登記，依本規則辦理。
營業人之稅籍登記，依本規則辦理。