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Company establishment process

In accordance with the provisions of the Company Law, for the purpose of profit-making, an association legal person organized, registered and established in accordance with the Company Law may only be incorporated after being approved and registered by the competent authority. The types of companies are divided into: unlimited company, limited company, partnership company and joint stock company. Learn more about the company code and the conditions for the establishment of a limited company
At present, the service agencies accepting company registration include the Ministry of Economic Affairs (Department of Commerce, Central Office), Taipei City Government, Kaohsiung City Government, New Taipei City Government, Taichung City Government, Tainan City Government, Taoyuan City Government, and the Processing and Export Zone Management Office of the Ministry of Economic Affairs. 15 acceptance agencies including 3 Science Park Administrations, Hsinchu of the Ministry of Science and Technology, the Preparatory Office of the Pingtung Agricultural Biotechnology Park, the Aviation and Port Bureau of the Ministry of Communications, and the Civil Aviation Administration of the Ministry of Communications.

After the registration of the company's establishment, if there is any change in the registration matters such as the company's relocation, the change of directors or supervisors, the revision of the articles of association, the increase or decrease of capital, etc., the company and the person in charge shall report the change within 15 days after the change. Documents to apply to the company registration authority for change registration. Regarding the registration items and changes of domestic companies, they shall be handled in accordance with the "Company Registration Measures" authorized and stipulated by Article 387 of the Company Law, so as to facilitate the application process for company registration.

If the company fails to start business within six months after registration of establishment, it shall apply to the competent authority for extension of business registration within the time limit. If the company needs to suspend business operations for more than one month after commencement of business, it shall apply for registration of suspension of business within 15 days before or within 15 days from the date of suspension of business, and apply for registration of resumption of business before or within 15 days after resumption of business. It can also be reported to the tax collection customs of the place where the company is located in accordance with the value-added and non-value-added business tax laws and regulations. The longest period of business suspension for a company is one year. If it is necessary to continue to suspend business for more than one month after the suspension, there is no need to go through the resumption registration and then continue the suspension registration each time. However, the company should apply for suspension of business before each continuous suspension period. register. In addition, during the suspension of business, the company should still go through the registration of changes that should be handled according to the law, such as: relocation of the company, change of directors or supervisors, revision of the articles of association, increase or decrease of capital, and other registration matters.

If the company no longer continues to operate, it shall submit a resolution to the shareholders' meeting in accordance with the law (a limited company requires the consent of the shareholders) to dissolve, and shall apply to the competent authority for registration of dissolution within 15 days after the start of the dissolution. After the company is dissolved, it enters the liquidation process. The liquidator shall report to the court within fifteen days after taking office. The liquidation procedure is a matter of the court and should be handled with the court at the place where the company is located.

In response to the expense of employee dividends and to make the company law consistent with the commercial accounting law, on May 20, 2014, it was announced to amend Article 235 of the Company Law, deleting items 2 to 4 of the current article related to employee dividend distribution, and adding the company Article 235-1 of the Act "The company shall stipulate in the articles of association that the company shall distribute employee remuneration based on the fixed amount or ratio of the current year's profit status. However, if the company has accumulated losses, it shall make up for it." The company should promptly follow the above regulations To amend the articles of association, the revision of the articles of association shall be completed in accordance with the new law by the end of June 2015 at the latest.

Step 1: Company name pre-check

At the beginning, you can first think of 1 to 5 company names, and enter the company name and business pre-examination auxiliary query page to confirm whether the company name has been used, and go through the company, business and limited partnership one-stop online application process Application name preview. The official name of the company can be determined after receiving the pre-inspection approval letter about 1 to 3 days later. Then register business items based on the services provided by your own company, or refer to competing business services.
(Special attention: the end of the business item code is 1, which means that an additional license certificate is required, such as C802041 Western medicine manufacturing industry)

Step 2: Bank Account Opening

After the company name registration is completed, the big and small seals can then be engraved. And bring the seal, company/business registration pre-check letter and double certificates. Choose a bank, open an account, deposit the capital into the account and complete the application registration, then change the name of the bank account to the official company name.

Step 3: The accountant checks the capital amount

Three days after the capital is deposited into the account, you can apply for a deposit balance certificate. At this time, you need to ask a professional accountant to verify the capital and sign the capital verification visa report to prove the authenticity of the company's capital.

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Step 4: Prepare the company registration documents

After completing the above steps, you can start to prepare the materials required for the company registration process, and go to the company registration unit of the company's local government for processing.

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Step 5: Apply to the IRS

The last step is to go to the Internal Revenue Service to apply for an invoice certificate, get the approval letter in about 7 days, and then go to the Internal Revenue Service with the approval letter to purchase the invoice.

Attached table: Various commercial establishments, corporate establishments, limited company establishments, and joint stock company establishment expenses

Source: Ministry of Economy

Note 1: Calculated on the basis of 1 yuan for every 4,000 yuan of its paid-in capital, if it is less than 1,000 yuan, it will be calculated as 1,000 yuan.
Note 2: For those who apply through online transmission, the registration fee payable will be reduced by 300 yuan.
Note 3:
(1) Change registration of capital increase (issue of new shares): calculated on the basis of 1 yuan for every 4,000 yuan of the paid-in capital increase, if it is less than 1,000 yuan, it will be calculated as 1,000 yuan.
(2) For branch establishment, branch modification and branch abolition registration, the fee for each branch is 1,000 yuan.
(3) The fee for change registration other than the above matters is 1,000 yuan per case.
Note 4: Applicants who apply through online transmission shall pay a 20% reduction in the registration fee.

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