The Taiwan Stock Exchange Corporation ("TWSE") collects securities listing application review fees in accordance with these Rules.
A domestic or foreign issuer that files an initial application to list securities, a company listed on the Taiwan Innovation Board (TIB), a primary TIB-listed company applying for being identified as a listed company, and a primary listed company shall pay to the TWSE in full a one-time listing application review fee of NT$500,000. If it files an appeal after its application is rejected by a resolution, it shall pay to the TWSE an additional review appeal fee of NT$300,000, provided that if its shares are already listed, the review fee is waived for its application to list new shares for a capital increase and for its initial application to list other securities.
The provisions of the preceding paragraph regarding required review fee payments shall apply mutatis mutandis to an application for listing filed by a transferee company of a demerger of a listed company pursuant to Article 53-21, 53-22 or 53-23 of the TWSE Operating Rules.
A foreign issuer and its depositary institution that apply for the listing of Taiwan depositary receipts they plan to issue shall pay to the TWSE in full a one-time listing application review fee of NT$300,000, provided that the application review fee is waived for an application for the listing of a new issue of Taiwan depositary receipts for a capital increase or of Taiwan depositary receipts that are reissued after redemption, that are within the original issuance amount, and that carry the same rights and obligations as its previously listed Taiwan depositary receipts.
A domestic SITE, FTE, or a master agent appointed by an offshore fund institution or by an institution designated by an offshore fund institution shall pay the TWSE in full a NT$100,000 listing application review fee in a lump sum for applying for listing of securities investment ETFs, futures ETFs or offshore ETFs; a domestic SITE applying for listing of underlying beneficial certificates in other currency shall pay the TWSE in full a NT$50,000 listing application review fee in a lump sum.
A securities firm applying for TWSE listing of an exchange-traded note (ETN) shall pay in full a NT$100,000 listing application review fee in a lump sum to the TWSE, provided the review fee may be waived for a reopening of an ETN with the same rights and obligations as the originally TWSE listed ETN.
After receipt by the TWSE, any securities listing application review fee or review appeal fee paid pursuant to these Rules by a company applying to list securities will not be refunded.
These Rules shall take effect after having been passed by the TWSE board of directors and submitted to and approved by the competent authority. Subsequent amendments thereto shall be effected in the same manner.