Regulations Governing Electronic Taxation Matters Article 6
If the documents which shall be submitted cannot be provided in the form of computer records or electronic transmission, the applicant may resubmit corrected documents manually in accordance with relevant laws and regulations when applying for electronic taxation matters.
中文原文 電子稅務實施辦法第6條
以電磁紀錄或電子傳輸方式辦理之事項，其應提出之文件如無法以電磁紀錄或電子傳輸方式提供者，得依相關法令規定採人工補正方式辦理。