The establishment and registration of performing arts groups is a non-full-process two-stage operation.
(1) Please submit an online application on the official website of the Cultural Affairs Bureau of the Taipei City Government in the "Performing Arts Group Zone".
Application URL: http://www.culture.gov.taipei/frontsite/group_index.jsp
(2) After the online application is sent, please follow the instructions to print the form, attach relevant documents, and send the paper documents to the Cultural Affairs Bureau of the Taipei City Government for review.
(3) After receiving the official document of approval for registration, please follow the instructions in the official document to pay the fee and collect the certificate.
| serial number | Documents required for the establishment of performing arts groups |
| 1 | Application Form for Establishment Registration (Print directly from the system after the online application is completed) |
| 2 | Two 2-inch photos of the representative (attached to the application form) |
| 3 | Letter of consent from the owner of the building at the group site (if the building is a representative owner, it is exempt) |
| 4 | Photocopy of the certificate of ownership of the group site and buildings |
| 5 | Photocopy of representative’s identity document (adhesive form is provided when applying online) |
| 6 | The original copy of the credit certificate of the representative within six months. (Credit certification documents for bill exchange or credit certification documents issued by the United Financial Credit Information Center. Address: 10th Floor, No. 2, Section 1, Chongqing South Road, Taipei City, Tel: 2381-3939) |
| 7 | Business plan and financial plan (download and fill in the form and upload it when applying online) |
| 8 | Roster of members (download and fill in the form provided when applying online and upload it) |
| time required | 7-14 days |
Q01: What is a "non-profit organization"?
A01: The so-called non-profit organization (Non-Profit Organization, referred to as NPO) refers to its "organization and operation for the purpose of not making profit, and expressly establishes the purpose of education, culture, public welfare, and charity", and "does not distribute surplus or Let the rest of the property go to everyone". That is to say, the existence purpose of this kind of organization is to realize a "public welfare mission". For the development and sustainable operation of the organization, the organization can also operate with income or even a surplus, but these surpluses are not like ordinary profit-making enterprises. It distributes dividends to every shareholder and stakeholder, but transfers the surplus back to the organization's public welfare purpose, and continues to use it as various expenses for realizing the public welfare mission.
※Extended reading
There are two types of "non-profit organizations" in Taiwan: one is the so-called "community" and "society legal person" based on "people", and the other is the so-called "foundation" organization based on "financial" . "Associations" refer to various associations, promotion associations, societies and other organizations established in accordance with the "People's Association Law"; "Foundation Legal Persons" are established according to their purpose and business with the permission of the competent authority, private schools, private hospitals, temples, churches and Social welfare institutions such as childcare, elderly care, and shelters, as well as various types of foundations, etc. belong to this category. (Regional cultural and art foundations in charge of the local government need a capital preservation fund of 3 million to 5 million yuan for establishment registration, and national culture and art foundations in charge of the central government need a capital preservation fund of 30 million yuan for establishment).
Q02: In the "Taipei City Performing Arts Group Guidance Regulations" stipulated by the Taipei City Bureau of Cultural Affairs, performing groups must register as "non-profit organizations". How is it different from the previous management methods?
A02: The difference is that the "Guiding Regulations for Performing Arts Groups in Taipei City" is to have a clear positioning for performing arts groups, and to clarify the rights and obligations between the competent authority and the team, so that performing arts groups can, under the clear regulations and positioning, Freed from the high threshold conditions established by foundations, effective sponsorship receipts can be issued in accordance with the law to accept donations from the private sector or enterprises, and stable operations can be achieved under various measures and preferential tax conditions that are beneficial to the development of arts and culture.
Q03: If not registered as a non-profit performing arts group, is there any other option according to the "Guiding Rules for Performing Arts Groups of Taipei City"?
A03: Yes, the current statutory counseling rules promulgated by Taipei City only provide another new option for the team. The team can still choose to register as a foundation that is also a non-profit organization (such as a foundation legal person, According to the nature of culture and education, and registered with the Bureau of Cultural Affairs or the Bureau of Education), associations or societies (such as corporate legal persons, registered with the Social Bureau), or even registered as a profit-making company (registered with the Taipei City Commercial Office) and other methods to file a case .
Q04: If you decide to register as a non-profit performing arts group, besides registering with the Cultural Affairs Bureau of the Taipei City Government, do you need to register with other units?
A04: Yes, after the group has completed registration with the Cultural Affairs Bureau of the Taipei City Government, it can only be regarded as a group with a formal organizational identity. It is also necessary to apply for the establishment of a tax registration at the national taxation unit where the group is located, and obtain a unified number, tax registration number, etc. All procedures are considered complete only after the information has been obtained.
※Extended reading
Tax registration is done after the team registration is completed and the National Taxation Bureau receives the notification of establishment registration. At this time, the "regional" tax collector of the location where the group is established will go to the registered address to conduct an on-site inspection to determine whether it is actually in business and not a fake business number, and issue a uniform invoice purchase document according to law to complete the tax registration.
If the team is small (with a monthly turnover of less than 200,000 yuan), it can apply to the National Taxation Bureau for small-scale business operators exempt from using uniform invoices. After receiving the application, the Internal Revenue Service will consider the actual situation and decide whether it is qualified as a small-scale business person.
Q05: If applying for a profit-making organization, is it still eligible to apply for subsidies from governments at all levels or Taipei City?
A05: Yes, as far as Taipei City Cultural Bureau is concerned, the eligibility for project or subsidy applications is not limited to non-profit organizations. For-profit organizations can also apply. As long as the theme of their activities is in line with the spirit of the subsidy, each organization can submit a case for evaluation.
Q06: After applying to be a non-profit performing arts group, what resources are available?
A06: Basically, applying for a non-profit performing arts organization is to allow the organization to have a clear identity, so that the relevant tax laws and regulations or its rights and obligations are clearer, and there is no longer any ambiguity. The main impact is that the organization itself can enjoy preferential opportunities in government tax laws; secondly, donations sponsored or donated to non-profit organizations can also enjoy preferential tax laws, which can increase sponsors’ willingness to donate; in addition, in terms of electricity charges, It can also be billed according to the standard of self-use houses, so as to encourage performing arts groups to continue their creation and sustainable operation.
Q07: If I register as a profit-making organization first, can I re-register as a non-profit organization later?
A07: Since profit-making enterprises and non-profit organizations are two different types of organizations, their rights and obligations are different, and the competent authorities are also different, so they must be registered separately.
Q08: What procedures are required for case registration? How to do it?
A08: On the Taipei City Cultural Affairs Bureau's "Performing Arts Group Zone" website, click 1 to enter the "Registration Application" page, fill in the relevant forms online, and after sending the information, print the form according to the instructions on the page, attach the relevant documents, and mail Go to "Northeast District, 4th Floor, No. 1, Shifu Road, Xinyi District, Taipei City 11008, Taipei City Cultural Bureau Section 3".
Q09: Can non-profit organizations participate in the bidding or undertaking of large-scale activities that have nothing to do with the purpose of establishment?
A09: No. Therefore, when filling in the purpose of establishment of the organization, careful consideration should be given. The scope of the purpose can be expanded as much as possible. For example, when a company is established, multiple business items can be filled in.
※Related legislation
"Taipei City Performing Arts Group Guidance Rules"
Article 7: Performing arts groups are not allowed to operate businesses irrelevant to the purpose of establishment.
Q10: Is the representative of a non-profit organization equivalent to the leader of the team? Is it the same as the head of the group?
A10: The representative refers to the person in charge of the group. As for whether it is equivalent to the group leader, it is up to the team to decide, because the professional titles in the team organization method are not regulated in the coaching rules.
Q11: After the group has filed a case, can the purpose of establishment be amended?
A11: Yes, but the explanation must be submitted to the Cultural Affairs Bureau of Taipei City in the form of an official document, and can only be modified after approval by the competent authority.
※Related legislation
"Taipei City Performing Arts Group Guidance Rules"
Article 6: After the performing arts group has filed the case, if there is any change in the registration items, it shall apply to the competent authority for change registration within 30 days from the date of occurrence of the fact; if the registration certificate is lost, it shall apply for reissuance, and repeated registration is not allowed.
Q12: If the representative of the group is the head of the group, since the head of the group adopts a tenure system, is it necessary to apply for change registration every time there is a re-election?
A12: Yes, you can log in to the website of the Performing Arts Group of the Cultural Affairs Bureau to make online changes.
※Extended reading
From February 1, 2010, except for changing the purpose of the team, an official document must be provided, and other information can be changed using the online form, such as representative, organizational structure, staffing, annual plan, etc. For detailed information, please refer to: "Related Forms - Case Registration Operation" in this book.
Q13: May I ask if the name of the filing group can only have an English name?
A13: Temporarily not. At present, only Chinese or both Chinese and English are allowed to be registered; however, if you need an English version of the group card, you can apply to the Cultural Affairs Bureau for approval.
Q14: If it was registered as a profit-making organization before, can the group name be changed when applying for registration as a non-profit performing arts group?
A14: Yes, because different competent authorities are in charge, as long as it is indicated in the application form.
Q15: Why is the credit certificate of the representative required? How to get it?
A15: Since the responsibility of the current non-profit organization group is represented by the group leader, it is necessary to show the credit certificate of the representative to show the responsibility to the group. The way is as follows:
Q16: The credit certificate of the representative is required for re-registration, but if the team already has relevant financial operations, can the credit certificate of the team be used instead?
A16: The credit certificate of the team cannot be used. Since the non-profit organization is legally a "non-person collection" (not a natural person or a legal person), it is still necessary to use the credit certificate of the person in charge as evidence.
Q17: With regard to "organizational structure and business management", must the household registration of the group representative or the members of the organization be located in Taipei City?
A17: No, as long as the group site is located within the administrative jurisdiction of Taipei City.
Q18: Can the photocopies of the certificates of property rights in the certificate of consent to the use of the establishment of the group site be replaced by a receipt for payment of house tax?
A18: The housing tax payment receipt of the latest year can be used instead.
Q19: For the annual plan and financial statement information when registering, if some performances have not been fully determined, can I only write part of it?
A19: Yes, the annual plan is to let the competent authority know whether the organization will continue to operate. The itinerary of performances or activities that have not been confirmed will not be affected. As long as it is a scheduled itinerary, it can be included in the annual plan. After the registration is completed, the team should submit the annual budget and business plan three months before the beginning of each year; and within three months after the end of the year, submit the annual final accounts and business execution documents to the cultural Bureau for future reference.
※Related legislation
"Taipei City Performing Arts Group Guidance Rules"
Article 10: Performing arts groups shall submit the annual budget and business plan three months before the beginning of the year; within three months after the end of the year, submit the annual final accounts and business execution to the competent authority for reference.
Q20: If the house used by the organization belongs to an organization, is the owner's consent still required?
A20: No, if the house is owned by the head of the delegation, there is no need to issue a letter of consent from the owner, only a "photocopy of the building title certificate of the house or a document that can be certified here" is sufficient. If the house does not belong to the team, the owner's consent form must be attached.
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