Regulations Governing Taxation Registration Article 5
When a business entity applies for taxation registration, the responsible person to be specified in the registration shall be as follows:1. Companies:(1) In the case of a company limited by shares or a limited company with an appointed president, the responsible person is the president; in the case of a limited company without a president, the directors are responsible persons.(2) In the case of an unlimited company or an unlimited company with limited liability shareholders, the shareholder(s) executing the business operations or representing the company are responsible persons.(3) In the case of a company organized pursuant to the Act Governing Investment by Foreign Nationals or the Statute for Investment by Overseas Compatriots, the responsible person is the managerial officer authorized by the board of directors and domiciled within the territory of the R.O.C.2. Sole proprietorships: The capital contributor or the statutory representative is the responsible person.3. Partnerships: The partner that executes business operations is the responsible person.4. Limited partnerships: The responsible person is the representative.5. Other organizations: The responsible person is the representative or the administrator.6. In the case of a foreign enterprise, agency, organization, or association with a fixed place of business within the territory of the R.O.C., the responsible person is the representative within the territory of the R.O.C. appointed by the head office.7. For a fixed place of business with a head office, the responsible person shall be the same as for the head office, provided that another person may be the responsible person when so authorized by the head office.
中文原文 稅籍登記規則第5條
營業人申請稅籍登記時，應登記載明之負責人規定如下：
一、公司組織：
（一）股份有限公司及選任有董事長之有限公司為董事長，未設有董事長之有限公司為董事。
（二）無限公司及兩合公司為執行業務或代表公司之股東。
（三）依外國人投資條例或華僑回國投資條例核准設立之公司組織，得為經該公司董事會授權而在中華民國境內設有住所之經理人。
二、獨資組織：為出資人或其法定代理人。
三、合夥組織：為執行業務之合夥人。
四、有限合夥組織：為其代表人。
五、其他組織：為其代表人或管理人。
六、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，為經其總機構指定在中華民國境內之代表人。
七、有總機構之固定營業場所之負責人應與總機構之負責人一致。
但經總機構授權者，為經授權之人。
一、公司組織：
（一）股份有限公司及選任有董事長之有限公司為董事長，未設有董事長之有限公司為董事。
（二）無限公司及兩合公司為執行業務或代表公司之股東。
（三）依外國人投資條例或華僑回國投資條例核准設立之公司組織，得為經該公司董事會授權而在中華民國境內設有住所之經理人。
二、獨資組織：為出資人或其法定代理人。
三、合夥組織：為執行業務之合夥人。
四、有限合夥組織：為其代表人。
五、其他組織：為其代表人或管理人。
六、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，為經其總機構指定在中華民國境內之代表人。
七、有總機構之固定營業場所之負責人應與總機構之負責人一致。
但經總機構授權者，為經授權之人。