Chapter3 Taxation Registration for a Business Entity Having No Fixed Place of Business Entity within the Territory of the R.O.C. Which Sells Electronic Services to Domestic Individuals.
Section2 Modification of Registration , Suspension (Resumption) for Approval and Recordation, or Cancellation of Registration
Article 15
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.
Article 16
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.
Article 17
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.