Regulations Governing Taxation Registration Article 12
The competent tax authorities for taxation registration on business entities in accordance with the provisions of Article 28-1 of the Act shall be as follows:1. In the case that a business entity applies for taxation registration by itself, the local competent tax authority where the Central Government is located.2. In the case that a business entity appoints a tax-filing agent to apply for taxation registration on its behalf, the local competent tax authority where the agent is located.
中文原文 稅籍登記規則第12條
依本法第二十八條之一規定辦理稅籍登記營業人之主管稽徵機關如下：
一、自行申請稅籍登記者，為中央政府所在地主管稽徵機關。
二、委託報稅之代理人申請稅籍登記者，為代理人所在地主管稽徵機關。
一、自行申請稅籍登記者，為中央政府所在地主管稽徵機關。
二、委託報稅之代理人申請稅籍登記者，為代理人所在地主管稽徵機關。