Q: What would she do, if our new immigrant sister wants to run a restaurant?
A: Please produce the following documents to file an application for taxation registration at National Taxation Bureau
1. Registration (Change) application form
2. Original ID card and photocopy of the of the person in charge/ foreigner without the ID card: Alien Resident Certificate, Passport or other identity document
3. Seal of the person in charge
4. Store seal
5. Certificate of the house tax registration or residential lease agreement (if the property is gratuitous lease, please attach evidence of the consent from the property owner)

National Taxation Bureau will provide a Business Administration Number.

Q: Whether business tax shall be taxed after open a restaurant?
A: 
If the monthly sales amount under NTD 80,000, the business tax is exempted.
If the monthly sales amount above NTD 80,000, the tax payment notice will be sent quarterly, than the tax shall be paid at the bank or convenience store.