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Q1: I have a newly established company, what do I need to do?

Date: 2023-11-03

I. When to apply:
Each business entity of the head office and branches with fixed business premises should apply for taxation registration separately to the respective local competent taxing authorities before commencing business.
II. How to apply:
If the business entity is a company, after registering with the competent company registration authority, the competent taxing authority will handle taxation registration based on the basic registration information provided by the competent company registration authority without the business entity filing a separate application.
III. What documents should be provided?
i. For a business entity with a company or a business registration according to the law, under provisions of Paragraph 2, Article 3 of the Regulations Governing Taxation Registration, the competent taxing authority shall handle taxation registration based on the basic information provided by the competent authority for company, business or limited partnership registration, and it shall be deemed to have applied for taxation registration under the provisions of Article 28 of the Value-added and Non-Value-added Business Tax Act. The following documents are requested from these business entities by the taxing authority:
1. A photocopy of the National Identification Card, the Household Certificate, or other valid supporting documents of the responsible person.
2. A copy of the authorization letter if the responsible person of the branch office is different from that of the head office.
ii.  If a business entity completing with a legal company or business registration fails to provide the required documents when applying for establishment of taxation registration, the competent taxing authority will notify the business entity by letter to submit supplementary documents after receiving the taxation registration application. If a business entity sends an application for taxation registration with required documents to the taxing authority before the company or business registration authority provides those to the taxing authority, the business entity should separately fill out the Business Entity Registration Detail Form to apply. Then, the competent taxing authority can handle the case after receiving basic information and merging the required documents.