Enforcement Rules of the Electronic Signatures Act Article 12
When a certification authority files an application, in accordance with Paragraph 1, Article 12 of the Act, to the competent authority for approval, the application form and the following documents shall be submitted:1. The certification practice statement;2. A checklist of the required information for the certification practice statement; and3. Other documents required by the competent authority.A certification authority that is not a government agency shall, in addition to those required in the preceding paragraph, submit the following documents:1. The juristic person’s registration certificate;2. The explanation of its organization and share structure;3. The Notice of Profit-Seeking Enterprise Income Tax Return, copies of balance sheet and comprehensive income statements, or the copy of the Notice of Assessment for Income from Professional Practice for the most recent period.If a certification authority that is not a government agency has provided certification service to the public upon the competent authority’s approval of its certification practice statement before the enforcement of the amendments to these Rules, it shall submit various documents under the preceding paragraph to the competent authority for recordation within six months after the enforcement of the amendments to these Rules.The format of the application form and documents under Paragraphs 1 and 2 shall be prescribed by the competent authority.
中文原文 電子簽章法施行細則第12條
憑證機構依本法第十二條第一項規定,向主管機關申請許可者,應檢具申請書及下列文件:
一、憑證實務作業基準。
二、憑證實務作業基準應載明事項檢核對照表。
三、其他經主管機關指定之文件。
憑證機構非屬政府機關者,除依前項規定辦理外,應檢具下列文件:
一、法人登記證明。
二、組織及股權結構說明。
三、最近一期之營利事業所得稅申報之繳款書、資產負債表及綜合損益表影本,或執行業務所得申報核定通知書影本。
本細則修正施行前,非屬政府機關之憑證機構,其憑證實務作業基準經主管機關核定而對外提供簽發憑證服務者,應於本細則修正施行後六個月內,檢具前項各款文件,送主管機關備查。
第一項及第二項申請書及文件之格式,由主管機關定之。
一、憑證實務作業基準。
二、憑證實務作業基準應載明事項檢核對照表。
三、其他經主管機關指定之文件。
憑證機構非屬政府機關者,除依前項規定辦理外,應檢具下列文件:
一、法人登記證明。
二、組織及股權結構說明。
三、最近一期之營利事業所得稅申報之繳款書、資產負債表及綜合損益表影本,或執行業務所得申報核定通知書影本。
本細則修正施行前,非屬政府機關之憑證機構,其憑證實務作業基準經主管機關核定而對外提供簽發憑證服務者,應於本細則修正施行後六個月內,檢具前項各款文件,送主管機關備查。
第一項及第二項申請書及文件之格式,由主管機關定之。