According to Paragraph 2, Article 49 of Enforcement Rules of the Income Tax Act, a profit-seeking enterprise with its head office located within the territory of the Republic of China and other fixed places of business within the territory of the Republic of China shall jointly conduct filing with the tax office in the registration district where the head office of the profit-seeking enterprise files the tax return. An enterprise with its head office located outside the territory of the Republic of China and other fixed places of business located within the territory of the Republic of China shall conduct filing with the tax office in the registration district where its fixed places of business files tax returns separately.For example, the business address of a profit-seeking enterprise was under the jurisdiction of Daan District of Taipei City in 2013. The aforementioned enterprise moved to Xinyi District on April 25, 2018. The enterprise shall file its profit-seeking enterprise income tax return for the taxable year 2017 with Xinyi Branch of National Taxation Bureau in May 2018.