Law Name:Regulations Governing Collection of Company Registration Fees

Promulgated on May 9, 1980 by Order Ching (69) Shang Tze No. 14970
Amended and promulgated by Order Ching (72) Shang Tze No. 27898
on July 11, 1983
Amended and promulgated by Order Ching (76) Shang Tze No. 63401
on December 14, 1987
Amended and promulgated by Order Ching (77) Shang Tze No. 033607
on November 7, 1988
Amended and promulgated by Order Ching (82) Shang Tze No. 224907
on October 13, 1993
Amended and promulgated by Order Ching (87) Shang Tze No. 87229223
on December 23, 1998
Amended and promulgated by Order Ching (90) Shang Tze No. 09002250830
on December 26, 2001
Amended and promulgated by Order Ching (94) Shang Tze No. 09402411080
on June 27, 2005
Amended and promulgated by Order Ching Shang Tze No. 09702429570
on December 22, 2008
Amended and promulgated by Order Ching Shang Tze No. 09802414870
on July 1,2009
Amended and promulgated by Order Ching Shang Tze No. 09900673260
on October 21,2010

Law Content:

Article 1
These Regulations are prescribed pursuant to Article 438 of the Company Act, Article 40-1 and Article 95-2 of the Act Governing Relations between Peoples of the Taiwan Area and the Mainland Area, and Article 8 of the Charges and Fees Act.
Article 2
The fees set forth in these Regulations shall be charged and collected in the currency of New Taiwan Dollars (NT$).
Article 3
A company applying for pre-check of the company name and the scope of business shall pay a pre-check examination fee in the amount of NT$300. If the pre-check application is filed through network transmission, the pre-check examination fee shall be in the amount of NT$150.
Article 4
A company applying for incorporation registration shall pay, when filing the written application, a registration fee at the rate of NT$1 for every NT$4,000 in its capital stock as specified in its Articles of Incorporation, provided that in case the sum of the registration fee payable is less than NT$1,000, the registration fee shall be NT$1,000.
Article 5
A foreign company applying for recognition registration shall pay, when filing the written application, a registration fee at the rate of NT$ 1 for every NT$4,000 in the operating capital allocated for exclusive use by its business place in Taiwan, provided that in case the sum of the registration fee payable is less than NT$1,000, the registration fee shall be NT$1,000.
Article 6
A rent-seeking enterprise in the Mainland Area applying for permission of incorporating a branch company in Taiwan shall pay, when filing the written application, a permission examination fee at the rate of NT$ 1 for every NT$4,000 in the operating capital allocated for exclusive use by its business place in Taiwan, provided that in case the sum of the permission examination fee payable is less than NT$1,000, the permission examination fee shall be NT$1,000.
A rent-seeking enterprise in the Mainland Area applying for capital increase for use by its business place in Taiwan shall pay an permission examination fee at the rate of NT$1 for every NT$4,000 in the increased portion of the capital, provided that in case the sum of the permission examination fee payable is less than NT$1,000, the permission examination fee shall be NT$1,000.
A rent-seeking enterprise in the Mainland Area applying for permission of establishing an office in Taiwan shall pay, when filing the written application, a permission examination fee in the amount of NT$1,000.
Article 7
A company or a foreign company applying for registration of capital due to capital or operating capital increase shall pay a registration fee at the rate of NT$1 for every NT$4,000 in the increased portion of the capital, provided that in case the sum of the registration fee payable is less than NT$1,000, the registration fee shall be NT$1,000.
Article 8
Where a company files a package of applications for alterations of both capital increase registration and capital reduction registration, if the record dates of both the issuance of new shares and capital reduction do not exceed 15 days, the registration fee shall be payable at the charging rate of NT$ 1 for every NT$ 4,000 in the increased portion of the final amount of the capital in the Articles of Incorporation after alteration of the registered capital, provided that in case the sum of the registration fee payable is less than NT$1,000, the registration fee shall be NT$1,000.
Article 9
A company, a foreign company or a rent-seeking enterprise in the Mainland Area applying for incorporation registration of a branch company shall pay, when filing the written application, a registration fee at the charging rate of NT$1,000 for each branch company.
Article 10
A company or a foreign company applying for a registration other than incorporation registration, capital increase registration and company recognition registration shall pay a registration fee in the amount of NT$1,000.
A rent-seeking enterprise in the Mainland Area applying for a permission or registration other than incorporation permission or operating capital increase for use by its business place in Taiwan shall pay a permission examination fee or registration fee in the amount of NT$1,000.
Article 11
An applicant applying for inspecting any information contained in registration books or other registered documents shall pay an inspection fee in the amount of NT$400 per each company whose registered information is to be inspected. If the inspection time exceeds two hours, an additional NT$100 will be charged for every additional one hour. In case that the above additional inspection time is less than one hour, a one hour fee will still be charged.
In applying for copies of the following documents after inspection, the following fees will be charged:
1. NT$10 for each of the corporate registration card, article of incorporation, minutes of board meetings, minutes of shareholders' meetings, and the audit report issued by independent certified public accountant and its attachments.
2. NT$2 for each page of the documents not listed in the preceding item.
An applicant applying only for copies of the documents in the preceding paragraph without inspection shall pay an examination fee in the amount of NT$100 in addition to the fees listed in Item 1 and Item 2 of the preceding paragraph.
In applying for a transcription of a company registration card, a transcription fee shall be payable at a charging rate of NT$200 per each copy of the transcription. In case two or more copies of the transcription of the same company registration card are required in the same application, then a transcription fee at the charging rate of NT$100 shall be payable for each additional copy of such transcription.
In applying for a transcription of other registered data or information, a transcription fee at the charging rate of NT$300 shall be payable for every 1,000 words of the data or information to be transcribed, or for every transcribed page containing less than 1,000 words or information.
Article 12
In applying for a transcription of the following information to be provided either in the form of a computer print-out to be made by the competent authority or on the magnetic tape to be provided by the applicant itself, the applicant shall pay a basic transcription fee in a fixed amount of NT$5,000, provided however, that if the number of companies whose information are to be copied (transcribed) exceeds 500, an extra transcription fee at the rate of NT$10 per one additional company information shall be charged therefor:
1. The uniform serial number of the company;
2. The Name of the company;
3. The Scope of business of the company
4. The Location of the company;
5. The shareholder(s) executing the business operations or representing the company;
6. The name of the directors and supervisors of the company, and their respective shareholding in the company;
7. The name of manager;
8. The amount of authorized capital stock or of the paid-in capital; and
9. The date of the approval of its incorporation.
Article 13
In applying for issuance of a certificate in accordance with Article 392 of the Company Act, the applicant shall pay a certification fee in the amount of NT$200 for each certificate. In case two or more copies of the same certificate are required in the same application, then a certification fee at the charging rate of NT$100 shall be payable for each additional copy of such certificate.
In applying for issuance of an English certificate, the applicant shall pay a certification fee in the amount of NT$600 for each certificate. In case two or more copies of the same English certificate are required in the same application, then a certification fee at the charging rate of NT$100 shall be payable for each additional copy of such certificate.
Article 14
Under any of the following circumstances, a company shall be exempted from making payment of registration fee or permission examination fee:
1.Where the application is filed for registration of alteration of company address or address of the responsible person or the shareholders; resulted from rezoning of administrative zones or reassignment of door numbers; or
2.Where the application is filed for registration of company suspension, extension, resumption, dissolution, revocation of recognition registration or voidance of permission;
3.Where an application for other registrations is filed together with the application for incorporation registration, incorporation permission registration or capital alteration registration; or
4.Where other newly listed business scopes which are not subject to special permissions of the government are added, provided that the original registration of scope of business is stated in a general manner, or in both general and listed manners. Such registration of alternation is limited to once.
A company applying for pre-check of company name and business scope based on Item 4 in preceding paragraph shall be exempted from paying the pre-check examination fee.
Article 15
The collection of the fees specified in these Regulations shall be effected in accordance with budgeting procedures.
Article 16
These Regulations shall take effect as the date of promulgation hereof.