Regulations on the Management and Application of the Marine Wild Animal Conservation Donation Account Article 4
Donations to the Account from any individuals, juridical persons, or other unincorporated bodies that have designated representatives or managers are accepted, and donation receipts shall be issued.In the event that the donor set forth in the preceding paragraph is a natural person, the donation receipt shall contain the name and National Identification Card number of the donor, the amount donated, designated purpose, and other particulars. If the donoar is a juridical person or any other unincorporated bodies that has designated a representative or manager, the donation receipt shall contain the juridical person or unincorporated body’s name and business administration number or tax identification number assigned by a finance or tax authority, the amount donated, designated purpose, and other particulars.
中文原文 海洋野生動物保育捐助專戶管理及運用辦法第4條
本專戶接受個人、法人或其他設有代表人或管理人之非法人團體捐贈,並應開立捐贈收據。
前項捐贈者為自然人,捐贈收據應載明捐贈人姓名、國民身分證統一編號、捐贈金額、指定之用途等事項;捐贈者為法人或其他設有代表人或管理人之非法人團體,捐贈收據應載明法人或非法人團體之名稱、營利事業統一編號或財稅機關編發之統一編號、捐贈金額、指定之用途等事項。
前項捐贈者為自然人,捐贈收據應載明捐贈人姓名、國民身分證統一編號、捐贈金額、指定之用途等事項;捐贈者為法人或其他設有代表人或管理人之非法人團體,捐贈收據應載明法人或非法人團體之名稱、營利事業統一編號或財稅機關編發之統一編號、捐贈金額、指定之用途等事項。