Regulations Governing Taxation Registration Article 2

The taxation registration for a business entity as prescribed in Subparagraphs 1 through 3, Article 6 of the Act shall be complied with the provisions in all Sections and Articles of Chapter II.The taxation registration for a business entity as prescribed in Subparagraph 4, Article 6 of the Act shall be complied with the provisions in all Sections and Articles of Chapter III.
中文原文 稅籍登記規則第2條
本法第六條第一款至第三款所定營業人之稅籍登記,應依第二章各節條文規定辦理。
本法第六條第四款所定營業人之稅籍登記,應依第三章各節條文規定辦理。

English translation for reference only; the Chinese text prevails. Not legal advice.