Under any of the following circumstances, a business entity shall fill out a registration application form and apply for taxation registration with the competent tax authority before the commencement of business operations:
1. The business entity is newly established.
2. The business entity has been re-established due to a merger.
3. The business entity has been established by means of assignment.
4. The business entity has been established due to re-organization.
5. The business entity establishes a branch unit.
Taxation registrations for entities organized as companies, sole proprietorships, partnerships or limited partnerships will be processed by the competent tax authority based on the basic registration data provided by the competent authority for company, commercial, or limited partnership registration. The competent authority's processing of the registration will be deemed as completion of the application for taxation registration required by 條號：28 of the Act. The entity that sells goods or services solely or concurrently via online platform, applications on mobile devices, or other electronic tools shall, within 15 days from the approval of taxation registration, apply to the competent tax authority to fulfill the requirements in Subparagraph 9, Paragraph 1 of 條號：4.
If a business entity's administrative unit, place of business, factory, maintenance plant, workplace, engine room, warehouse, mining sites, construction site, display/sale area, contact office, business office, service station, operations office, branch store, retail store, auction venue, or other similar fixed place of business is engaged in external business, the business entity shall apply with the competent tax authority prior to the commencement of that business, in accordance with these Regulations, for a taxation registration for each respectively.
If a business entity sells goods or services via automatic vending machines, the business entity shall apply for taxation registration with the competent tax authority of the place where the business entity is located and report the serial numbers of the vending machines, the business locations where the machines are located, and the total number of machines. A business entity is not required to apply for taxation registration for each respective business location of the vending machines; however, this is not applicable to a business entity where its vending machines are placed in specific management sites or it charges parking fee by vending machines.
A foreign enterprise, institution, group, or organization shall apply for taxation registration for its fixed place of business within the territory of the R.O.C. with the competent tax authority of the place where the fixed place of business is located.
The competent tax authority, after handling a taxation registration, shall notify the business entity in writing. In the case of any taxation registration not made in accordance with Paragraph 2, the competent tax authority shall also forward a notification to the relevant construction administration and fire-prevention and health authorities.

A business entity completing a taxation registration form is required to register the following items :
1. Name and address.
2. Name, birth date, national ID number, and household registration address of the business entity’s responsible person.
3. Type of organization: company, sole proprietorship, partnership, limited partnership, or other type of organization.
4. Paid-in capital.
5. Type of business.
6. When organized as a partnership, the name, birth date, national ID number, and the type and amounts of the capital contributions of the partners.
7. When organized as a limited partnership, the partner's name, national ID number or juristic person’s uniform serial number, domicile, residence, amounts and type of capital contributions and liability type of each partner.
8. In case of a fixed place of business with a head office, the head office's name, address, and profit-seeking enterprise uniform serial number; however, the uniform serial number is not required for a head office located outside the territory of the R.O.C.
9. When selling goods or services solely or concurrently via online platform, applications on mobile devices, or other electronic tools, the domain name and the IP address; in case of applying to internet services provider or other intermediary that provides virtual hosting for the membership to sell goods or services, including the member account.
When a branch unit applies for taxation registration not made in accordance with Paragraph 2 of the preceding Article, the name which is required to register in accordance with Subparagraph 1, Paragraph 1of this Article, must clearly indicate that it is a branch unit in addition to stating the name of the head office. For the name of a foreign company's branch unit, an indication of the company's nationality shall be placed in front of the regional name or the distinctive part of the company name.

A business entity that sells goods or services solely or concurrently via online platform, applications on mobile devices, or other electronic tools shall reveal its profit-seeking enterprise uniform serial number and the name regulated in Subparagraph 1 , Paragraph 1 of the preceding 條號：clearly on the online sales page and relevant application.

When a business entity applies for taxation registration, the responsible person to be specified in the registration shall be as follows:
1. Companies:
(1) In the case of a company limited by shares or a limited company with an appointed president, the responsible person is the president; in the case of a limited company without a president, the directors are responsible persons.
(2) In the case of an unlimited company or an unlimited company with limited liability shareholders, the shareholder(s) executing the business operations or representing the company are responsible persons.
(3) In the case of a company organized pursuant to the Act Governing Investment by Foreign Nationals or the Act Governing Investment in Taiwan by Overseas Chinese, the responsible person is the managerial officer authorized by the board of directors and domiciled within the territory of the R.O.C.
2. Sole proprietorships: The capital contributor or the statutory representative is the responsible person.
3. Partnerships: The partner that executes business operations is the responsible person.
4. Limited partnerships: The responsible person is the representative.
5. Other organizations: The responsible person is the representative or the administrator.
6. In the case of a foreign enterprise, agency, organization, or association with a fixed place of business within the territory of the R.O.C., the responsible person is the representative within the territory of the R.O.C. appointed by the head office.
7. For a fixed place of business with a head office, the responsible person shall be the same as for the head office, provided that another person may be the responsible person when so authorized by the head office.

A business entity that applies for taxation registration shall be subject to the provisions of Article 7, and shall submit the following documents:
1. A photocopy of the national ID card, a photocopy of household registry, or any other valid evidentiary documentation for the responsible person.
2. When the entity is a company, the company's articles of incorporation.
3. When the entity is a partnership, a copy of the partnership agreement; if any of the partners is a minor, a document evidencing the approval of the minor's legal agent shall also be submitted, but it is not required for a married minor.
4. When the entity is a limited partnership, a limited partnership agreement and the written consent of general partners for the elected representative; if any of the partners is a minor, a document evidencing the approval of the minor's legal agent shall also be submitted, but it is not required for a married minor.
5. In the case of other incorporations, a photocopy of the license for the incorporation's establishment issued by the competent authority and the articles of incorporation.
6. When the responsible person at a branch unit is different from that of the head office, the letter of authorization shall also be submitted.
7. In the case of the selling of goods or services via automatic vending machines, which satisfies the provision of Paragraph 4, Article 3, the detailed information of the serial numbers of the automatic vending machines, the place of location, and the total number of machines shall also be submitted.
Where a business entity has made the taxation registration pursuant to the provision of Paragraph 2, Article 3, the documents listed in Subparagraphs 1 through 4 of the preceding Paragraph are not required for submission. If it is deemed necessary, the competent tax authority may ask the business entity to submit the original document listed in Subparagraph 1 of the preceding Paragraph.

If a foreign enterprise, institution, group, or organization conducts business within the territory of the R.O.C. and does not establish a branch company, it shall submit the following documents when applying for taxation registration for its fixed place of business:
1. The responsible person’s identification documents.
2. When the foreign entity has an agent, the agent's power of attorney.
3. Qualification documents evidencing that the foreign enterprise, institution, group, or organization has been approved for registration or establishment by the competent authority for the relevant industry of its home country.
The documents prescribed in Subparagraph 3 of the preceding Paragraph shall be authenticated or notarized (legalized) by a local government agency or court in the foreign country or the R.O.C. embassy, consulate, or representative office in the foreign country, or by the embassy, consulate, or representative office of the given country in the R.O.C., or shall be notarized (legalized) pursuant to The Notary Act of our country.
All the documents listed in Paragraph 1 which are written in a foreign language other than English shall be accompanied by an English or Chinese translation.