BUSINESS MERGERS AND ACQUISITIONS ACT Article 53
Any company or its shareholders applicable to the provisions of tax payable to government as provided in Chapter III of this Act shall produce those documents required by the Ministry of Finance; if the documents are not submitted or are incomplete, a notice specified a deadline will be issued by the tax collection authorities; if the documents are not submitted by the deadline with no justifiable cause, the provisions of Chapter III of this Act will not apply.
中文原文 企業併購法第53條
公司或其股東適用第三章有關租稅之規定，應依財政部之規定檢附相關書件；未檢附或書件不齊者，稅捐稽徵機關應通知限期補送齊全；屆期無正當理由而未補齊者，不予適用。