日本語
Taiwan Company – Dissolution, Liquidation and Business Suspension
| Q: |
What is the difference between business suspension and dissolution and liquidation? |
| A: |
Business suspension is a temporary cessation of business operations registered with the government. The company continues to exist and may resume operations later. Dissolution and liquidation involve the decision to terminate the company's business and proceed with the liquidation process. |
| Q: |
Is a company considered fully dissolved once its dissolution registration has been completed? |
| A: |
No. The company is considered fully dissolved only after completing the liquidation process with the court and obtaining the relevant court approval document. |
| Q: |
Who is responsible for handling the company's liquidation? |
| A: |
The company may apply to the court for the appointment of a liquidator. Generally, the Company Representative serves as the liquidator, but another person may also be appointed in accordance with applicable laws and regulations. |
| Q: |
How long does the company dissolution and liquidation process take? |
| A: |
The process generally takes at least six months. |
| Q: |
Which authority is responsible for processing a business suspension application? |
| A: |
The application should be submitted to the competent local tax authority. |