| Legislative： |
1.Promulgated on December 12, 2001
2.Amended on October 1, 2003
3.Amended on June 6, 2008
4.Amended on July 15, 2009
5.Amended on January 12, 2012
6.Amended on October 14, 2013
7. Amended on April 14, 2014
8. Amended on September 2, 2015
9. Amended on June 14, 2018
10. Amended on November 1, 2018 |
| Content： |
Article 1
These Regulations are enacted pursuant to Paragraph 1 of Article 387 of
the Company Act(hereinafter referred to as the "Act").
Article 2
A company shall, within fifteen days after completion of the following, file
an application for registration of incorporation with the competent authority,
unless otherwise approved by the authority in charge of the end-enterprise
concerned to make registration on a specific date.
1. Unlimited Company, Unlimited Company with Limited Liability
Shareholders and Limited Company:Establishment of Articles of Incorporation.
2. Company Limited by Shares: Inauguration of the responsible person
representing the Company.
Article 3
Where a company temporarily discontinues its business operation for a period
over one month, an application for business discontinuation registration shall be
filed prior to or within fifteen days starting the date of business discontinuation,
and an application for business recommencement registration shall be filed
prior to or within fifteen days after the recommencement, unless otherwise
filing for approval and recordation with the competent tax authority has been
made pursuant to provisions in Value-added and Non-value-added Business Tax Act.
Where a company fails to commence its business operation within six months
after the date of its incorporation registration, an application for extension of
business commencement date shall be filed with the competent authority within
that time limit.
The maximum period of business discontinuation or extension of business
commencement date as set forth in the preceding two paragraphs shall
not exceed one year.
Article 4
Upon any change in the particulars of the registration of a company or
a foreign company, an application for alteration registration shall be filed with
the competent authority within fifteen days after such a change,unless otherwise
approved by the authority in charge of the end-enterprise concerned to make
registration on a specific date.
In the event of death of shareholder(s) of an unlimited company, an unlimited
company with limited liability shareholders and a limited company, the application
for alteration registration can be filed within fifteen days after receipt of
documents verifying inheritance.
Article 5
The documents, statements and forms required to be accompanied with the
registrations as prescribed in the Act are enumerated in detail in Supplemental Tables
1 through 7 annexed hereto.
In the event that documents, statements and forms submitted by the applicant
pursuant to provisions in the preceding paragraph are photocopies or
in foreign languages, the competent authority may request for the original copy
or a Chinese translation version when necessary.
In the event that company incorporation registration, company alteration
registration for capital increase, registrations of company split-up, acquisition,
and share exchange or Merger shall be effected on a specific reference day
as specified by the authority in charge of the end-enterprise concerned, a priori
capital audit report may be submitted for approval prior to the reference day
while the audit report of capital up to the reference day issued by independent
certified public accountant as required to be accompanied with the registrations
as prescribed in the first paragraph can be supplemented within fifteen days
starting the next day of the specific reference day.
In the application by a foreign company for registration of a new branch office
or a representative's office, the photocopies of a written consent of the owner
of the building and documentation of ownership required to be accompanied
with the registrations as prescribed in the first paragraph can be supplemented
within thirty days starting the next day of the application approval.
Article 6
These Regulations shall be enforced starting November 1, 2018. |