Q：
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What the available business items for Taiwan branches?
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A：
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the term "branch office" denotes branch unit subject to the control of the head office. The business items shall be corresponsive with or less than the business items of head office.
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Q：
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What is the authority to apply for suspension or resumption of business?
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A：
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In order to apply for suspension and resumption of business conveniently, the application of suspension of business which was submitted to the country or city government or Taxation Bureau, the application of resumption is no longer necessary to submit to competent authority for registration.
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Q：
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When to apply for the suspension or resumption of business?
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A：
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For companies which suspended their business more than one month, the registration of suspension shall be changed into resumption, but companies which applied for and declared pursuant to Value-added and Non-value-added Business Tax Act are not limited.
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Q：
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What is the validated period for application of suspension of business?
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A：
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The suspension of business shall be applied for before-or-after 15 days of such suspension, but the application is required to be submitted within one year. The application form shall be stated the start and end date of suspension of business clearly.
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Q：
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Is there any restriction for application of suspension of business?
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A：
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The application is required to be submitted within one year without the restriction of times of suspension.
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FAQ
