Foreign company which does not intend to run their business within the territory of Taiwan but intends to establish a representative office for the demand of business shall report this fact to MOEA instead of application of recognition. The responsible person can be Taiwanese citizens or foreigners (excluding residents from Mainland China, but residents from Hong Kong and Macau included) The definition of “conduct of business” by laws is contracting, quotation and price negotiation, bid, and purchase. In the condition that such foreign company which does not intend to assign the responsible person to conduct the businesses by laws within the territory of Taiwan, such fact shall be reported, and the previous report of business conduct shall be revoked from MOEA.

This article aims to make a brief introduction about the feature, procedure of registration and required documents of application for Taiwan representative office of foreign company for client’s reference.

1. Main Feature
   
   

   (1)	Legal Coverage Representative office is the extended entity of parent company without the qualification of invoking litigation proactively or passively, instead of an independent juridical person. Any profit-seeking business activity is not allowed to be occurred and the uniform invoice is not allowed to be issued. Generally speaking, the main purpose of Taiwan representative office only provides the parent company with support services, such as making an agreement on behalf of parent company, negotiation of business and inspection of quality these mentioned types of businesses.
   (2)	Name The name of representative office shall follow with the format: Place of Incorporation of Parent Company + Name of Parent Company + Taiwan Representative Office. For instance: Hong Kong Kaizen CPA Limited Taiwan Representative Office
   (3)	Business Address Each representative office shall be registered at an address within the territory of Taiwan. The location of representative office shall be at a commercial building or center. Parent company shall make an rental agreement with the owner of office, which is one of the required documents upon the application of establishment.
   (4)	Capital No requirement of capital for Taiwan representative office, the daily working capital shall be paid by the parent company, which can be remitted as the demand of capital from representative office.
   (5)	Litigious Attorney Each representative office shall assign a litigious attorney upon establishment. As branch company, the foreign company recognized by the Taiwan government shall be assigned a responsible person as litigious and non-litigious attorney on behalf of the foreign company within the territory of Taiwan. Such person can be Taiwanese or foreigners (excluding residents from Mainland China, but residents from Hong and Macau included.)
   (6)	Opening of Corporate Account After the registration of representative office, it is mandatory to open a corporate account in Taiwan so as to receive the approved amount of capital from parent company for operation.
   (7)	Registration of Tax ID Despite of the needlessness to pay taxes for representative office, the registration of Tax ID is still required. Upon the application of Tax ID registration, a copy of “Tax ID Card” will be issued by the authority. The registration can be divided into registration in Taxation Bureau and registration of land value tax these two types of registrations.
   (8)	Business Coverage The permanent representative entity (representative office) of foreign company registered in Taiwan is not allowed to incur any profit-seeking business activity. If the investor is bothered to undertake import and export business or service provision, the mode of company limited, or branch shall be taken into consideration.

   
   
2. Procedure of Establishment
   
   

   (1)

   Preparation (a) Office Rental Before the application of establishment, the investor shall make an official rental agreement with the owner of the intended business place in Taiwan in advance. The location of office shall be located at a commercial center or building, and the rental period shall not be less than 12 months. (b) Power of Attorney The investor shall assign a litigious and non-litigious attorney of Taiwan representative office and make a copy of Power of Attorney (c) Board of Shareholders or Directors Minutes The investor shall make a copy of minutes of board of shareholders or directors in advance before the establishment of a Taiwan representative office. (d) Other Documents The investor shall collect the photocopy of the proof of identity, address, and information of the intended litigious and non-litigious attorney within the territory of Taiwan in advance.

   (2)

   Procedure of Registration After finishing the preparation mentioned above, the investor can apply for the registration of representative office immediately: (a) Representative Office Name Reservation After confirming the intended name of representative office is available, we can help prepare the reservation form for application. (b) Application of Registration of Representative Office Submitting the required documents to MOEA for registration of representative office (c) Engraved of Stamps After obtaining the proof of registration of representative office, the stamp of representative office is ready to engrave. We can help engrave the stamp of the litigious and non-litigious attorney and representative office for opening of a corporate account. (d) Registration of Tax ID Upon the establishment of representative office, the Tax ID shall be registered at Taxation Bureau. A copy of “Tax ID Card” will be issued by the authority. The registration can be divided into registration in Taxation Bureau and registration of land value tax these two types of registrations.

   
   
3. Processing Times
   
   

   No.	Item	Business Days
   1	Rental Office	1
   2	Notarization of Certificates of Incorporation and POA of Hong Kong Company (Investor)	5
   3	Business Registration in MOEA (Business Registration of Representative Office)	10-12
   4	Engraved of Stamps	2
   5	Tax ID Registration	5
   6	Opening of a Corporate Account Depending on each bank to process	5-10

   
   Remark:
   

   (1)	The abovementioned estimated processing times may be varied with reach competent authority’s schedule.
   (2)	The abovementioned processing times is dependent on client’s schedule.
   (3)	The abovementioned processing times is not included the special permit, if needed.

   
   
4. Required Documents and Information for Application
   
   

   (1)	Proof of Identity of Investor The proof of identity of investor, such as certificate of incorporation or business license.
   (2)	Board of Shareholders or Directors Minutes The minutes or adoption to resolve the establishment of Taiwan representative office by the board of shareholders or directors.
   (3)	Power of Attorney A copy of Power of Attorney to state the business coverage of the authorized responsible person on behalf of parent company within the territory of Taiwan.
   (4)	Proof of Identity of Litigious and Non-litigious Attorney If the attorney is Taiwanese, a photocopy of ID card shall be submitted; If the attorney is not the resident within the territory of Taiwan, a photocopy of ID card, ARC, or passport with the residency address, wet signature, and stamp is required.
   (5)	Photocopy of Rental Agreement of Business Place and Other Related Proofs Two original copies of rental agreement are required for establishment of a representative office (The rental period shall not be less than one year; the signature shall be parent company or the designated litigious and non-litigious attorney in Taiwan.)
   (6)	Consent of Building and the Latest Housing Tax Bill Consent of Building shall be stated the fact that the company name is agreed to use, which is provided by the owner of the building and the hosing tax bill shall be the most recent one.

   
   
5. Certificate and Documents Obtained after Registration
   
   

   (1)	Approval letter of registration form issued by the Taiwan Government;
   (2)	Registration form of foreign company;
   (3)	Approval letter for the withholding unit business;
   (4)	Company stamp and stamp of the director (Woodened).

See also:
Taiwan Representative Office Registration
Taiwan Representative Office Registration Package (For Companies Registered in Mainland China / Foreign Companies Own by Mainland Chinese)