When a foreign company wish to close the operation of its Taiwan representative office,it is required to application for deregistration with the Ministry of Economic,then application for deregistration for tax registration with the State Tax Authority.

1.	Taiwan Representative Office Deregistration Procedures Generally speaking, the application for deregistration of a representative office takes around 14 days. The detailed procedures and time frame is listed in the table below. NO Procedure Description Days 1 Kaizen prepares deregistration documents and arrange to have them signed by the client. 2 2 Application for business deregistration 7 3 Application for tax deregistration 3 4 Report of incomes 2 5 Filing of current period tax return for business tax and corporate income tax 2  Total: around 14 days
2.	Materials required for Deregistration Application (1) Application letter/form (2) Approval letter for deregistration issued by the business registration authority, if applicable; (3) Minutes of the board of directors of the foreign company authorizing the deregistration application; (4) Chops of the representative office and the personal chop of the representative; (5) Documents showing the filing of business tax for the current period.
3.	Service Fees and Deregistration Costs NO Description Fees (NTD) 1 Our service fees 48,000 2 Drafting of minutes of board meeting authorising the application for deregistration Included 3 Costs for legalisation of minutes of board meeting in respect of the application for deregistration of the representative office TBA 4 Close of bank account 8,000 5 Application for deregistration of unified filing number 5,000 6 Filing of tax returns for various income, business tax and corporate income tax, if any (Note 1) TBA 7 Sundry expenses 2,000 Total: 63,000 Note: (1) the fees quoted above do not cover delivery costs and out-of-pocket expenses. If application documents need to be translated into English, extra translation fees will be incurred. (2) if the representative office has hired employees or has concluded contracts with other parties, the representative office may need to file certain tax returns, our fees quoted above do not cover the services for handling the filing of tax returns.