For the purpose of making profits, in accordance with Article 40, Item 2 of Article 1 of the Regulations on Relations Between the People of the Taiwan Area and the Mainland Area (hereinafter referred to as the Regulations) and the "Approval Measures for Profit-seeking Enterprises in the Mainland Area to Establish Branches or Offices in Taiwan" (hereinafter referred to as this Act) Measures) stipulates that a company registered under the laws of the mainland can only operate in the territory of the Republic of China after it has been approved by the Investment Review Committee of the Ministry of Economic Affairs for investment permits and business operations, and has been approved by the competent authority and approved for the establishment and registration of a branch in Taiwan. If there is no intention to set up a branch office in the territory of the Republic of China, only appoint a representative to conduct business activities in Taiwan, and apply for permission and report to the competent authority before setting up an office in Taiwan.
Pursuant to Article 18 of these Regulations, a profit-seeking enterprise in the mainland area that has no business premises or office in the Taiwan area without prior approval shall appoint an accountant or lawyer to handle the application for establishing a branch or office.
1. Those who set up a branch company should first apply for permission and register with the competent authority after the investment review committee approves the investment permit and the business they operate in accordance with the "Regulations on the Permission to Invest in Taiwan by People from the Mainland Area". The scope of its business activities shall be limited to those permitted by this Act or the competent authority of the target industry.
2. The establishment of an office shall comply with the provisions of Article 5-1 of these Regulations. Unless otherwise specified, the company shall meet the following requirements: (1) Established for more than three years. (2) The minimum paid-in capital equivalent to NT$6 million or more. (3) The business operated by the company should be at least one project that meets the requirements of people from the mainland to invest in Taiwan (please refer to the website of the Investment Review Committee). The scope of its business activities is limited to contract signing, quotation, negotiation, bidding, procurement, market survey, and research business activities in Taiwan. However, if the competent authority of the target industry provides otherwise, such provisions shall prevail.
In addition, in accordance with Article 13-1 of these Regulations, a profit-seeking enterprise in the mainland area that has established an office in the Taiwan area with the approval of the competent authority shall submit an annual work plan for the office one month before the start of each fiscal year starting from the following year. The office work report and final accounts shall be submitted within two months after the end of each fiscal year and submitted to the competent authority for reference.
People, legal persons, groups, and other institutions in the mainland area who directly or indirectly hold more than 30% of the shares or capital contributions of foreign companies, or have the ability to control foreign companies, should first file with the Ministry of Economic Affairs before applying for registration of branch establishment. The Investment Review Board applies for an investment permit.
The procedures for foreign companies and mainland-funded enterprises to set up offices in Taiwan are different from the procedures for setting up companies in Taiwan, and are closer to the procedures for setting up branches in Taiwan for foreign companies. And sign the contract on behalf of..., so the establishment process is relatively simplified compared with the establishment of subsidiaries and branches.... (Foreign business office establishment, land-funded enterprise office establishment, foreign capital coming to Taiwan)
| order | process |
| 1. | Designate Taiwan agent, select office address |
| 2. | Notarization of head office documents |
| 3. | Office report (Department of Commerce, Ministry of Economic Affairs) |
| 4. | Open an office bank account |
| 5. | Send to the IRS for tax registration |
| serial number | Documents required for office establishment |
| 1. | Application Form (Note 1) |
| 2. | The seal of the company and its representative (the firm can engrave it on behalf of the company) |
| 3. | A copy of the legal person qualification certificate (i.e. company license) of the head office (Note 2) |
| 4. | A copy of the Articles of Association of the head office (Note 2) |
| 5. | A copy of the list of directors and supervisors or the list of shareholders |
| 6. | Passport copies of directors and shareholders (Note 3) |
| 7. | Minutes of Board of Directors Resolution Establishment (Note 2) |
| 8. | Identity document of the representative of the representative office in Taiwan (Note 3) |
| 9. | Litigation and non-litigation agent power of attorney designated in Taiwan (Note 2) |
| 10. | A photocopy of the latest housing tax bill for the address of the office in Taiwan (Note 4) |
| 11. | A photocopy of the address lease contract for the establishment of an office in Taiwan (Note 5) |
| 12. | If the shareholder of the parent company is a legal person, please provide the ultimate beneficiary of the legal person (a natural person) |
| 13. | Office work plan |
| 14. | Company profile (including business operations, business overview and actual performance, future prospects, etc.) |
| 15. | Registration form for company approval in mainland China and establishment of offices in Taiwan |
| time required | 3~4 weeks |
Qualifications for mainland businessmen to set up offices in Taiwan: 1. Established for more than three years. 2. The minimum paid-in capital equivalent to NT$6 million or more. 3. The business operated by the company shall be at least one project that is suitable for people from the mainland to invest in Taiwan. For mainland businessmen who set up an office in Taiwan, starting from the next year, they need to inspect the annual work plan and budget of the office one month before the beginning of each fiscal year, and inspect the office within two months after the end of each fiscal year. Submit work reports and final accounts of funds to the competent authority for future reference. Note 1: Mainland business --- the business project of the head office should have one of the positive listings in line with Taiwan's open projects Note 2: It must be notarized and the original Chinese version must be attached. Note 3: For Taiwanese citizens of the Republic of China, a copy of the ID card is required; for foreigners, the copy of the passport is loaded with address and signed and stamped. Note 4: It can be replaced by the certificate of ownership of the building or its transcript. Note 5: The original consent letter of the building owner can be used instead. According to Articles 9 and 18 of the "Approval Measures for Profit-seeking Enterprises in the Mainland Area to Establish Branches or Offices in Taiwan", a profit-seeking enterprise in the Mainland Area that establishes an office in Taiwan should appoint an accountant or lawyer to handle it. ** For profit-making enterprises in mainland China, the enterprises operated by their own companies should have those listed in the positive list of open projects. Its business activities in the Taiwan region listed in the filing form shall be limited to the business activities listed on the positive list of open projects. (If otherwise stipulated by the competent authority of the target industry, subject to the approval of the competent authority of the target industry.) ***Notarization refers to notarization by a notary unit in mainland China. Mainland investment in Taiwan, mainland investment in Taiwan to set up offices, Chinese companies to set up offices in Taiwan, mainland Chinese companies to open branches in Taiwan, profit-making enterprises in the mainland to set up branches or offices in Taiwan | |
Purpose: Liaison offices established by foreign profit-seeking enterprises within the territory of my country to handle procurement business for their headquarters, if they have no external business, may be exempted from business registration. Purchase expenses remitted by its foreign headquarters are not subject to business tax and are exempt from profit-seeking enterprise income tax. Explanation: 2. If the foreign company's Taiwan branch has the same situation, the purchase expenses remitted by the head office should be handled in the same way. If the liaison office or branch of a foreign profit-seeking enterprise in Taiwan only handles procurement business for its head office, it is not in the nature of sales of labor services, and the purchase expenses remitted by its foreign head office according to actual needs are not Sales of domestic sales of labor services.
Foreign businessmen who do not have a liaison office in my country are exempt from registration but should report to the liaison office established by a foreign profit-making enterprise in my country. If the liaison office is only engaged in procurement, inspection, and liaison and communication work for its foreign head office, it has no external business Those who, according to the Ministry of Finance and Taxation No. 7558643 on September 2, 1975, can be exempted from business registration, business tax and profit-seeking enterprise income tax, but should still report to the competent taxation agency, and the payment should be in accordance with the regulations Keep accounts, and obtain foreign certificates or handle withholding according to law. Those who have non-operating income should still go through the settlement declaration and pay the profit-seeking enterprise income tax in accordance with the law
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