Regulations for Administrating a Shipping Agency Article 22
This English translation was last updated on 2014-07-30, but the Chinese text was amended on 2026-09-04. Later amendments may not be reflected in the translation — please refer to the Chinese text.
Any shipping agency shall submit individual copies of the statement of accounts and the balance sheet to file to the shipping administration for future reference within 1 month after the deadline for the annual income tax report filed for profit-seeking enterprises.
中文原文 船務代理業管理規則第22條
船務代理業應於每年度申報營利事業所得稅終止後一個月內，將結算申報書、資產負債表之影本各一份，報請航政機關備查。