Page 70 - 2024 BRAVO! TAIWAN_en

Taxation Registration
• Apply for tax registration with the local tax collection authority.

Export/Import Business Registration
• The operator of an export/import business must apply first to the International Trade
Administration of the MOEA, for a pre-check of its English name, and then apply for registration
as an export/import business.
Factory Registration
• A company engaged in the manufacturing or processing of goods must apply for factory
registration with the local municipal, county or city government where the factory is located. If
the factory is located in a science and technology industrial park, science park, agricultural park
or free economic zone, then the company should apply for registration with the administrative
office in charge of that zone or park.

Application for Businesses Requiring Special Permission
• Before operating a business requiring special permission and before the company (business
enterprise or limited partnership) is set up and registered, the investor is first required to obtain
permission from the competent authority to set up and equip the intended business.
• After completing the establishment and registration of the company (business enterprise or
limited partnership), the investor should obtain a permit from the competent authority for the
intended business. Only then may the business go into operation as a specially permitted
business.

¾ Establishing a Taiwan Branch of a Foreign Company or Limited Partnership

• The investor should first apply to the Administration of Commerce of the MOEA for a pre-
check of the Chinese name and business operations of the foreign company or foreign limited
partnership, and reserve the name of the company or limited partnership.
• The investor should then apply to the Administration of Commerce of the MOEA for capital
review and establishment registration of a branch office of a foreign company or a foreign
limited partnership branch in Taiwan. If the foreign company is investing in a technology
industrial park, science park, agricultural technology park, or free trade zone, then the investor
should apply with the administrative agency in charge of that zone or park after receiving
preliminary approval of the company or limited partnership name and business scope from the
Administration of Commerce of the MOEA.
• The application procedures for taxation registration, registration as an exporter/importer, factory
registration, or specially permitted business are the same for a branch company as for setting
up an ordinary company.

¾ Establishing a Representative Office of a Foreign Company

• First, apply to the Administration of Commerce of the MOEA for office establishment
registration, then obtain an approval letter.
• The investor should then apply to the local tax collection authority for a taxpayer code number.

68