The head office of a business entity and its branches with fixed places of business shall each file an application for taxation registration separately with the competent tax authority before commencement of business.

A business entity prescribed in Subparagraph 4, Article 6 of this Act with annual sales amount exceeding certain criteria, shall apply for taxation registration with the competent tax authority or appoint an individual residing within the territory of the R.O.C. or an enterprise, institution, group, or organization with a fixed place of business as a tax-filing agent to handle the taxation registration.
Where any foreign enterprise, institution, group, or organization appoints a tax-filing agent in accordance with the preceding paragraph, it shall apply for approval from the local competent tax authority of the tax-filing agent. In case of a change of agent, it shall also file for approval for such an event.
The certain criteria of annual sales amount referred to in paragraph 1 above shall be prescribed by the Ministry of Finance.

Business entities engaged solely in the business of the sale of exempt goods or services, as provided in Article 8, paragraph 1, subparagraphs 2 to 5, 8, 12 to 15, 17 to 20, and 31 herein and government entities of all levels may be exempted from applying for taxation registration.

In the case that there is any change in matters registered under Article 28 and 28-1, or there is a merger, ownership transfer, dissolution, or nullification of business of a business entity, an application for modification of registration or cancellation of registration shall be filed with the competent tax authority within fifteen days after the occurrence of such an event.
An application by a business entity under the preceding paragraph, for modification of registration or cancellation of registration, may only take effect upon the payment in full of taxes, or upon the provision of security, provided, however, that this requirement shall not apply in the case of application for modification of registration due to merger, increase of capital, or a change in business address or scope of business.

The particulars of taxation registration, procedures for applying for taxation registration or modification or cancellation of registration, documents required to be submitted, causes for revocation or nullification of registration, and provisions for other compliance matters shall be prescribed by 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 with the competent tax authority for such event.