The competent tax authorities for taxation registration on business entities in accordance with the provisions of Article 28-1 of the Act shall be as follows:
1. In the case that a business entity applies for taxation registration by itself, the local competent tax authority where the Central Government is located.
2. In the case that a business entity appoints a tax-filing agent to apply for taxation registration on its behalf, the local competent tax authority where the agent is located.

A business entity shall apply for taxation registration at the taxation registration platform of the Ministry of Finance. The required registration items are as follows:
1. Name.
2. Name of the business entity’s responsible person.
3. Business information: domain name and IP address, commencing date of supplying services, type of electronic services sold, home country (area) of registration, registered name, registration number.
4. Contact information: telephone number, mailing address, e-mail address.
5. Information about tax-filing agent:
(1) An individual residing within the territory of the R.O.C.: name, national ID number, mailing address, telephone number, e-mail address, duration of appointment, scope of appointment.
(2) An enterprise, institution, group, or organization with a fixed place of business within the territory of the R.O.C.: name, address of the business entity, profit-seeking enterprise uniform serial number or tax withholder's uniform number, name of the business entity’s responsible person, telephone number, e-mail address, duration of appointment, scope of appointment.
6. Bank account information.
In the case that a business entity appoints a tax-filing agent to apply for taxation registration, it shall report to the competent tax authority of the place where such agent is located for approval.
The application in Paragraph 1 shall be notified to the business entity in writing after being reviewed and approved by the competent tax authority. If such business entity agrees, the notification of all official documents may be made electronically.
In the case that a business entity appoints a tax-filing agent to apply for taxation registration, the notification in the preceding Paragraph shall be given to the agent. If it is deemed necessary, the competent tax authority may notify the business entity.

A business entity that applies for taxation registration shall submit the following documents:
1.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.
2.A tax-filing agent appointed shall submit the power of attorney.
The documents prescribed in Subparagraph 1 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 the R.O.C.
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.

Where there are any changes in taxation registration, the business entity shall, within 15 days from the occurrence of the facts, apply for modification registration at the taxation registration platform of the Ministry of Finance.

Prior to the temporary suspension of business or a resumption of business after the suspension, the business entity shall file for approval and recordation at the taxation registration platform of the Ministry of Finance.
The aforesaid period of business suspension or extension of suspension filed for approval and recordation shall not be more than one year each time.

Under any of the following circumstances, a business entity shall apply for cancellation of registration at the taxation registration platform of the Ministry of Finance within 15 days from the date of the occurrence of the facts:
1. Dissolution or nullification in the country of registration.
2. Cancellation of domain name and IP address.
3. The taxation registration has been completed in accordance with the provisions of Article 28 of the Act.

The competent tax authority may nullify the taxation registration ex officio if any of the circumstances referred to Subparagraph 1 or 2 of the preceding Article occurs and the business entity has not applied for cancellation of registration after six months even if such entity has been notified by the tax authority.