Regulations Governing Electronic Taxation Matters Article 5
According to all provisions, the handling or submission methods, timeframes, matters to be handled, documents to be submitted, and the recognition of various effects regarding applying for electronic taxation matters shall be processed in accordance with the relevant legal regulations for each respective operation.
中文原文 電子稅務實施辦法第5條
依本法規定申辦電子稅務事項，其辦理或提出之方式、期間及應辦理之事項、應提出之文件及各項效力認定，應依各該項作業之相關法令規定辦理。