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.
Section3 Nullification of Registration
Article 18
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.