Management Regulations for Technology Industrial Parks of Bureau of Industrial Parks and Branches, Ministry of Economic Affairs Article 6
Once the business entity is approved to establish a branch within the technology industrial park (hereinafter referred to as the “Park”), its accounting title, ledgers, evidence, and report should be separated. Additionally its sale amount should be reported to the local Tax Administration.
中文原文 加工出口區管理處及分處業務管理規則第6條
區內事業經核准以分支機構型態設於科技產業園區（以下簡稱園區）內者，會計科目、帳簿、憑證及報告表應行獨立，銷售額應向所在地稽徵機關申報。