Regulations Governing Taxation Registration Article 4-1
A business entity that sells goods or services solely or concurrently via online platform, applications on mobile devices, or other electronic tools shall reveal its profit-seeking enterprise uniform serial number and the name regulated in Subparagraph 1 , Paragraph 1 of the preceding Article clearly on the online sales page and relevant application.
中文原文 稅籍登記規則第4-1條
營業人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，應於其網路銷售頁面及相關交易應用軟體或程式之明顯位置清楚揭露其營利事業統一編號及前條第一項第一款規定之名稱。