Regulations Governing Taxation Registration Article 3
Under any of the following circumstances, a business entity shall fill out a registration application form and apply for taxation registration with the competent tax authority before the commencement of business operations:1. The business entity is newly established.2. The business entity has been re-established due to a merger.3. The business entity has been established by means of assignment.4. The business entity has been established due to re-organization.5. The business entity establishes a branch unit.Taxation registrations for entities organized as companies, sole proprietorships, partnerships or limited partnerships will be processed by the competent tax authority based on the basic registration data provided by the competent authority for company, commercial, or limited partnership registration. The competent authority's processing of the registration will be deemed as completion of the application for taxation registration required by Article 28 of the Act. The entity that sells goods or services solely or concurrently via online platform, applications on mobile devices, or other electronic tools shall, within 15 days from the approval of taxation registration, apply to the competent tax authority to fulfill the requirements in Subparagraph 9, Paragraph 1 of Article 4.If a business entity's administrative unit, place of business, factory, maintenance plant, workplace, engine room, warehouse, mining sites, construction site, display/sale area, contact office, business office, service station, operations office, branch store, retail store, auction venue, or other similar fixed place of business is engaged in external business, the business entity shall apply with the competent tax authority prior to the commencement of that business, in accordance with these Regulations, for a taxation registration for each respectively.If a business entity sells goods or services via automatic vending machines, the business entity shall apply for taxation registration with the competent tax authority of the place where the business entity is located and report the serial numbers of the vending machines, the business locations where the machines are located, and the total number of machines. A business entity is not required to apply for taxation registration for each respective business location of the vending machines; however, this is not applicable to a business entity where its vending machines are placed in specific management sites or it charges parking fee by vending machines.A foreign enterprise, institution, group, or organization shall apply for taxation registration for its fixed place of business within the territory of the R.O.C. with the competent tax authority of the place where the fixed place of business is located.The competent tax authority, after handling a taxation registration, shall notify the business entity in writing. In the case of any taxation registration not made in accordance with Paragraph 2, the competent tax authority shall also forward a notification to the relevant construction administration and fire-prevention and health authorities.
中文原文 稅籍登記規則第3條
營業人有下列情形之一者，應於開始營業前，填具設立登記申請書，向主管稽徵機關申請稅籍登記：
一、新設立。
二、因合併而另設立。
三、因受讓而設立。
四、因變更組織而設立。
五、設立分支機構。
公司、獨資、合夥及有限合夥組織之稅籍登記，由主管稽徵機關依據公司、商業或有限合夥登記主管機關提供登記基本資料辦理，視為已依本法第二十八條規定申請稅籍登記；其屬專營或兼營以網路平臺、行動裝置應用程式或其他電子方式銷售貨物或勞務者，對於第四條第一項第九款規定之應登記事項，應自主管稽徵機關核准之日起十五日內，向該機關申請補辦。
營業人之管理處、事務所、工廠、保養廠、工作場、機房、倉棧、礦場、建築工程場所、展售場所、連絡處、辦事處、服務站、營業所、分店、門市部、拍賣場及類似之其他固定營業場所如對外營業，應於開始營業前依本規則規定，分別向主管稽徵機關申請稅籍登記。
以自動販賣機銷售貨物或勞務之營業人，應向營業人所在地之稽徵機關申請稅籍登記，並申報販賣機設備編號、放置處所及營業台數，免就販賣機放置處所逐一申請稅籍登記。
但販賣機放置處所設有專責管理處所或以販賣機收取停車費者，不適用之。
外國之事業、機關、團體、組織在中華民國境內之固定營業場所，應向所在地主管稽徵機關申請稅籍登記。
主管稽徵機關於辦理稅籍登記後，應以書面通知營業人。
非依第二項規定辦理稅籍登記者，並應副知建築管理、消防、衛生等相關單位。
一、新設立。
二、因合併而另設立。
三、因受讓而設立。
四、因變更組織而設立。
五、設立分支機構。
公司、獨資、合夥及有限合夥組織之稅籍登記，由主管稽徵機關依據公司、商業或有限合夥登記主管機關提供登記基本資料辦理，視為已依本法第二十八條規定申請稅籍登記；其屬專營或兼營以網路平臺、行動裝置應用程式或其他電子方式銷售貨物或勞務者，對於第四條第一項第九款規定之應登記事項，應自主管稽徵機關核准之日起十五日內，向該機關申請補辦。
營業人之管理處、事務所、工廠、保養廠、工作場、機房、倉棧、礦場、建築工程場所、展售場所、連絡處、辦事處、服務站、營業所、分店、門市部、拍賣場及類似之其他固定營業場所如對外營業，應於開始營業前依本規則規定，分別向主管稽徵機關申請稅籍登記。
以自動販賣機銷售貨物或勞務之營業人，應向營業人所在地之稽徵機關申請稅籍登記，並申報販賣機設備編號、放置處所及營業台數，免就販賣機放置處所逐一申請稅籍登記。
但販賣機放置處所設有專責管理處所或以販賣機收取停車費者，不適用之。
外國之事業、機關、團體、組織在中華民國境內之固定營業場所，應向所在地主管稽徵機關申請稅籍登記。
主管稽徵機關於辦理稅籍登記後，應以書面通知營業人。
非依第二項規定辦理稅籍登記者，並應副知建築管理、消防、衛生等相關單位。