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.
6 working days
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 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.