Taiwan (TW)

Jurisdiction Overview

IDQuestionAnswer
272 *Is there an obligation to keep accounting data? Yes
 Data Date: 2019

Notes

 
According to Article 3 of Business Registration Act and Article 2 and Article 38 of the Business Entity Accounting Act, there is an obligation to keep accounting data.

Sources

http://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=J0080004
 
http://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=J0080009