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Article 103
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A limited company shall keep at its head office a shareholders roster, which shall contain the following particulars:
- The amount of capital contribution made by each shareholder, and the serial number of the share certificate issued to him/her;
- The name or title, domicile or residence of each shareholder; and
- The date of payment of share equity by each shareholder.
The director who is authorized to represent the company and failed to make the shareholders roster available at the company shall be imposed with a fine not less than NT$ 10,000 but not more than NT$ 50,000. If the company still refuses to make available the shareholder roster as required, the amount of fine shall be increased to an amount of not less than NT$ 20,000 but not more than NT$ 100,000 consecutively for each non-compliance.
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