Regulations Governing Application of the Place of Effective Management Article 10

The Income Tax Act, Tax Collection Act, and other relevant laws and regulations shall apply to matters related to tax collection, tax safeguards, and administrative execution of a foreign profit-seeking enterprise under Article 43-4 of the Income Tax Act and of the selection or appointment of the responsible person under Articles 4 through 6 of the subject Regulations.
中文原文 實際管理處所適用辦法第10條
稽徵機關對適用本法第四十三條之四規定之外國營利事業及第四條至第六條規定擇定或指定之負責人,辦理稅捐稽徵、稅捐保全及移送執行等事宜,適用本法、稅捐稽徵法及其他相關法律規定。

English translation for reference only; the Chinese text prevails. Not legal advice.