Business Registration Act Article 8
The responsible person of the business shall file the registration of a business at the Relevant Authority at the place where the business is located. The responsible person may appoint another person by proxy to file such application on his/her behalf by attaching a power of attorney.
中文原文 商業登記法第8條
商業登記之申請，由商業負責人向商業所在地之主管機關為之；其委託他人辦理者，應附具委託書。