Act for the Development of Tourism Article 26

Those intending to operate the travel agency, before operation, shall complete the application to the central administrative authority for approval, obtain the approval, complete the corporate registration, and receive the license of travel agency.
中文原文 發展觀光條例第26條
經營旅行業者,應先向中央主管機關申請核准,並依法辦妥公司登記後,領取旅行業執照,始得營業。

English translation for reference only; the Chinese text prevails. Not legal advice.