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Question

FAQ for the Registration of Taiwan Company Limited by Shares #4

Answer
Q:
How the company limited by shares apply for the suspension of business?
A: If the company would like to suspend the business, the company should apply the suspension of business at the local tax authority.

Q:
For the suspension of business, is there government filing fee required?
A:
There is no government filing fee required for the application of the suspension of business.

Q:
Could the company apply for the resumption of business any time after the suspension of business?
A:
Yes.

Q:
How the company limited by shares apply for the resumption of business?
A:
If the company would like to resume the business, the company should apply the resumption of business at the local tax authority.

Q:
If the company decides to reduce the capital, could the capital return as property other than cash?
A:
The reduction of capital can be returned as property other than cash, but the refunded property and the offset amount must be approved by the shareholders in the general meeting, and it should submit to the CPA for the capital verification.

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