No.

Procedure

Required Document and Information

Processing Time

Competent Authority

1

Deregistration of Establishment

1. Application Form

2. Approval Letter issued by competent authority (The photocopy of approval letter subject to the competent authority is required, if had)

3. Minutes of Resolution of Deregistration by the board of director (Verification and Chinese version is required.)

4. No processing fees

About 3 days

Taipei City Hall

Taichung City Hall

2

Deregistration of Tax ID

Upon the deregistration in the abovementioned competent authority, the Tax ID in Taxation Bureau is required to be deregistered within 15 days from the date of approval of deregistration of establishment.

1. Application Form

2. A Photocopy of Approval of Deregistration of Establishment issued by the competent authority

3. Partnership Agreement

4. Uniform Invoice Purchase Certificate

5. Sales Income at that term, Tax Return From and a photocopy of proof of payment of business tax or certificate of declaration (For those declare automatically)

About 3 days

Taxation Bureau

3

Declaration and Payment of Business Tax

1. The next day from the date of deregistration within 15 days

2. Business Tax incurred within the term of declaration till the date of deregistration

About 1 day

Taxation Bureau

4

Declaration of Income in Each Category

Salary and each withholding category shall be declared and submitted with the filled withholding form within 10 days to Taxation Bureau.

About 1 day

Taxation Bureau

5

Final Report

1. Application in Taxation Bureau at the place of incorporation within 45 days from the next day of date of deregistration.

2. The declaration of profit-seeking income tax from January 1^st to the date of deregistration.

About 10 days

Taxation Bureau

6

Liquidation Report

The declaration of liquidation (Income incurred within the term of liquidation) shall be proceeded within 30 days from the date of end of liquidation.

Taxation Bureau