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Q：
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What date is used as the reference date for company incorporation?
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A：
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The date on which the directors assume office is used as the reference date.
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Q：
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Is there a deadline for filing the company incorporation application?
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A：
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Yes. The application must be filed within 15 days of the incorporation reference date.
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Q：
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Are there any age requirements for directors?
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A：
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Yes. A director must be at least 20 years old, or a married minor.
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Q：
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After incorporation, is it mandatory to obtain the tax invoice certificate before starting operations?
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A：
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Yes. You must obtain the certificate before commencing business and issuing invoices.
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Q：
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Can the tax invoice certificate be collected by an authorized representative?
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A：
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Generally, it must be collected in person by the company’s responsible person. Collection by a representative depends on the tax office’s discretion and may not always be permitted.
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FAQ
