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  • 2024-07-19

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How does the profit-seeking enterprise set up and keep account books?
A profit-seeking enterprise shall keep sufficient and accurate account books, vouchers and accounting records to calculate its total amount of business income. 
All procedures governing the aforesaid keeping, acquisition, use, maintenance, accounting, handing and other matters concerned shall comply with the provisions of ‘The Measures to Supervise the Account Books and Documentary Evidence of Profit-Seeking Enterprises’ issued by the MOF. 

Issued:Taxation Administration,Ministry of Finance,R.O.C Release date:2013-06-26 Last updated:2019-08-12