Business Registration Act Article 14
Before commencing the business operations of a branch, which established separate accounting books, the following particulars must be filed at the Relevant Authority at the place where the branch is located within 15 days from the day of the establishment:1. The name of the branch.2. The street address of the branch.3. The name, domicile or residence, and identification document number issued by the government of the managerial officer.4. Other particulars prescribed by the Central Relevant Authority.When the branch indicated in the preceding paragraph terminates the business operations, the branch must file at the Relevant Authority at the place where the branch is located to withdraw the registration within 15 days after the date of the termination.After the Relevant Authority at the place where the business is located issues an approval or a withdrawal in accordance with preceding two paragraphs, the Relevant Authority shall send a copy of the registration to the municipal government at the municipality directly under the jurisdiction of the Executive Yuan and to the county (city) government where the business is located.
中文原文 商業登記法第14條
商業之分支機構，其獨立設置帳簿者，應自設立之日起十五日內，將下列各款事項，向分支機構所在地之主管機關申請登記：
一、分支機構名稱。
二、分支機構所在地。
三、分支機構經理人之姓名、住、居所、身分證明文件字號。
四、其他經中央主管機關規定之事項。
前項分支機構終止營業時，應自事實發生之日起十五日內，向分支機構所在地之主管機關申請廢止登記。
分支機構所在地主管機關依前二項規定核准或廢止登記後，應以副本抄送本商業所在地之直轄市政府或縣（市）政府。
一、分支機構名稱。
二、分支機構所在地。
三、分支機構經理人之姓名、住、居所、身分證明文件字號。
四、其他經中央主管機關規定之事項。
前項分支機構終止營業時，應自事實發生之日起十五日內，向分支機構所在地之主管機關申請廢止登記。
分支機構所在地主管機關依前二項規定核准或廢止登記後，應以副本抄送本商業所在地之直轄市政府或縣（市）政府。