| Title： |
Regulations Governing Collection of Company Registration Fees(2008.12.22) |
| Date： |
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Article 1
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These Regulations are prescribed pursuant to the provisions of Article 438 of the Company Act.
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Article 2
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The Term "fees" as referred to in these Regulations shall include company name and scope of business pre-check fee, registration fee, examination fee, document transcription fee, and various ertification fees.
The fees set forth in the preceding paragraph shall be charged and collected in the currency of New Taiwan Dollars (NT$).
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Article 3
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A company applying for pre-check of the company name and the scope of business shall pay a pre-check fee in the amount of NT$300.
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Article 4
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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.
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Article 5
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A foreign company applying for recognition registration shall pay, when filing the written application, a registration fee at the rate of one NT dollar for every NT$4,000 in the operating capital allocated for exclusive use by its business place in the territory of the Republic of China, 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.
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Article 6
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A company or a foreign company applying for registration of 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$1,000.
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Article 7
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Where a company files a package of applications for alterations of both capital increase registration and capital reduction registration, if the record dates of both the issuance of new shares and capital reduction do not exceed 15 days, the registration fee shall be payable at the charging rate of NT$ 1 per every increment of NT$ 4,000 in the final amount of the increased capital after alteration of the registered amount of capital, provided that in case the sum of the registration payable is less than NT$1,000, the registration fee shall be NT$1,000.
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Article 8
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A company or foreign company applying for registration for incorporation of branch office(s) shall pay, when filing the written application, a registration fee shall be payable at the charging rate of NT$1,000 for each branch office.
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Article 9
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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.
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Article 10
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A company applying for approval of examining any information contained in registration books or other registered documents shall pay an examination fee in the amount of NT$400 per each company whose registered information is to be examined.
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 is 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.
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Article 11
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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.
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Article 12
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In applying for issuance of certificate in accordance with Article 392 of the Company Act, the applicant shall pay a certificate fee in the amount of NT$200 for each certificate. In case two or more copies of the same certificate is 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 certificate in accordance with Article 392 of the Company Act, the applicant shall pay a certificate fee in the amount of NT$600 for each certificate. In case two or more copies of the same certificate is 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.
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Article 13
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Under any of the following circumstances, a company shall be exempted from making payment of registration 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 business discontinuation registration, extension, business resumption, company dissolution or revocation of recognition registration ; or
3.Where an application for other registration is filed together with the application for incorporation registration or for capital alteration registration.
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Article 14
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The collection of the registration fees specified in these Regulations shall be effected in accordance with budgeting procedures.
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Article 15
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I.These Regulations shall become effective on August 1, 2005.
II.The amendments to these Regulations on December 22, 2008 shall take effect as the date of promulgation hereof.
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