Article 2
Under any of the following circumstances, a business entity shall apply for business registration with the competent tax authority prior to commencing 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.
Business registrations for entities organized as companies, sole proprietorships, or partnerships will be processed by the competent tax authority based on the basic registration data provided by the company or the competent authority for commercial registration. The tax authority’s processing of the registration will be deemed completion of the application for business registration required by Article 28 of the Act.
If a business entity’s administrative unit, place of business, factory, maintenance plant, workplace, engine room, warehouse, mine, 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, then prior to the commencement of that business, the business entity shall apply with the competent tax authority, in accordance with these Regulations, for a business registration for each respective premise.
If a business entity sells goods or services via automatic vending machines, the business entity shall apply for business registration with the competent tax authority of the place where the business is located and report the serial numbers of the vending machines and the business location where the machines are located and a business entity is not required to apply for business registration for each respective business location of the vending machines. Business locations of vending machines which have been placed in specific management sites are not included.
A foreign enterprise, agency, association, or organization shall apply for business registration for its fixed place of business within the territory of the Republic of China with the competent tax authority of the place where the fixed place of business is located.
The competent tax authority, after handling a business registration, shall notify the business entity in writing. In the case of any business 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.

Article 5
A business entity that applies for business registration shall be subject to the provisions of Article 6, 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, provided that such approval is not required for a married minor.
4. In the case of other incorporations, a photocopy of the license for the incorporation’s establishment issued by the competent authority and the incorporation’s governing bylaws.
5. When the responsible person at a branch unit is different from that of the head office, the letter of authorization shall also be submitted.
6. In the case of the selling of goods or services via automatic vending machines, 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 business registration pursuant to Article 2, paragraph 2, the documents listed in the preceding Paragraph, Subparagraphs 1 to 3 are not required to submit. Provided, if necessary, the competent tax authority may ask the business entity to submit the original document listed in the preceding Paragraph, Subparagraph 1.

Article 7
Where there has been a change to any particulars in the business registration, the business entity shall apply to the competent tax authority to amend the registration within 15 days from the occurrence of the change by filling out an application for amendment registration attached with relevant supporting documents; in the case of a change of address, the business entity shall apply for amendment registration with the competent tax authority for the new address.
In the case of a business entity that is a partnership, if there is any increase, decrease, or change in the partners, or a change in their capital contribution ratios, while at the same time the name, responsible person, and authorized capital of the partnership remain the same, the business entity shall report the change to the competent tax authority within 15 days after its occurrence by submitting a copy of the partnership agreement.
A business entity that is a company, sole proprietorship, or partnership shall apply for amendment of registration, with respect to any particulars originally registered, within 15 days after completing amendment of company or commercial registration.
In the case of a business entity which sells goods or services via automatic vending machines, if there is any increase or decrease in the number of the machines or change in the place of the location of the machines, the business entity shall report to the competent tax authority within 15 days after such occurrence.