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Law Name:The Standard for the Small-Sized Partnerships or Sole Proprietorships Specified in Paragraph 2, Article 82 of Business Entity Accounting Act CH


Promulgated on July 4, 2019

Law Content:

Purpose: To set the Standard for the Small-Sized Partnerships or Sole Proprietorships Specified in Paragraph 2, Article 82 of Business Entity Accounting Act.
Basis: Paragraph 2, Article 82 of Business Entity Accounting Act
Announcement:
As used in Paragraph 2, Article 82 of Business Entity Accounting Act,"the small-sized partnerships or sole proprietorships" shall indicate a partnership or a sole proprietorship with the amount of paid-in capital less than TWD 50,000.