Business Portal_Close your business_Dissolution and deregistration_Cancellation of business registration and tax return

Cancellation of Business Registration

According to Article 30 of the Value-added and Non-Value-added Business Tax Act and Article 10 of the Regulations Governing Taxation Registration, if a business entity is dissolved, abolished, transferred or merged with another business entity and becomes defunct, it shall apply for cancellation of business registration to the tax office of the competent tax collection authority within 15 days from the date of approval of the dissolution by the competent authority.

What to prepare?

Documents

The original unified invoice purchase certificate shall be attached.

The Declaration of Sales and Business Tax by a Business Entity and Business Tax Payment Notice for the current month shall be attached.

If the partnership organization is not abolished or revoked by the business registration authority in accordance with the law, a partnership consent letter should be attached.

How long does it take?

6 working days

Service Desk

For national and local tax, toll-free telephone number: 0800-000-321 (For cell phones, please dial the local area code)
National Taxation Bureau of Taipei, Ministry of Finance: (02) 2311-3711
National Taxation Bureau of Northern Area, Ministry of Finance: (03) 339-6789
National Taxation Bureau of Central Area, Ministry of Finance: (04) 2305-1111
National Taxation Bureau of Southern Area, Ministry of Finance: (06) 222-3111
National Taxation Bureau of Kaohsiung, Ministry of Finance: (07) 725-6600

Tax declaration

From the day following the “Dissolution Base Date,” various declarations must be made according to the following prescribed deadlines:

At any time, fill out a withholding certificate for the amount of tax withheld and file a report to the competent collection authority within 10 days.
Complete the business tax return within 15 days.
Complete the final accounts declaration within 45 days.
Earnings from the period of liquidation are exempt from the declaration of undistributed earnings. If the liquidation is not completed before the end of the fiscal year in which the dissolution base date falls, the earnings of the previous year should still be reported within the prescribed period.

The “Dissolution Base Date” is calculated in accordance with the following regulations.

The profit-seeking business of a company organization shall be counted as of the “next day” of the date of issuance of the dissolution document approved by the competent authority.
Sole proprietorships and partnerships are counted as of the “next day” of the date of issuance of the business registration document approved by the competent authority for cancellation of business.
Organizations will be counted from the “next day” of the date of issuance of the cancellation or modification document approved by the competent authority.

Tax declaration is completed: The Ministry of Economic Affairs website will show “dissolved” and the eTax portal of the Ministry of Finance will show “not in business.” Since the legal personality of the company still exists, any debt problems shall still be resolved according to the law.

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