Startup@Taipei

“Taxation Registration” is the tax registration required for a business entity and should generally be completed before commencing business operations. For businesses that have completed company or commercial registration, taxation registration is usually processed by the competent tax authority based on the registration information provided. Failure to comply may result in additional tax assessments and penalties.

During a tax audit, if there is a lack of supporting documents and the company cannot prove the funds were used for business operations, this may be deemed a "fictitious liability." If the liability is disallowed and reclassified as a "shareholder current account," it risks being treated as taxable corporate income, potentially leading to tax evasion charges.

No.The company's age is calculated based on its "Original Date of Incorporation" (Initial Registration), not the date it relocated to Taipei City.

Registering a trademark as an individual before incorporation is recommended to secure priority under the "first-to-file" principle and prevent brand squatting during the registration gap. Once the company is established, ownership can be formally assigned or licensed to the business, ensuring both brand protection and operational flexibility.

Unused paper invoices must not be discarded directly; instead, they must be voided by clipping the corners. For electronic invoices, unused invoice number segments must be uploaded to the Ministry of Finance E-Invoice Integrated Service Platform for recordation within 10 days of the start of the next period.

No. The responsible person cannot be insured under a labor union. Their health insurance must be enrolled through the company instead.

Copyright law follows the principle of “territoriality,” meaning each country has its own copyright regulations. If the course content includes unauthorized materials, once sold across borders to foreign countries, it may violate local copyright laws and lead to cross-border infringement risks.

The Theme R&D Subsidy is a funding program launched by the Department of Economic Development, Taipei City Government (hereafter referred to as the Department). It aims to promote innovation and development in emerging industries based on policy objectives and industry trends.
Unlike general subsidies, this program is not open on a regular basis. Each application round features specific themes and timelines, which are announced separately by the Department.

Referencing terms from other websites can be a good starting point, but directly copying content may lead to copyright issues. It is advisable to consult a legal professional to review and supplement the terms as needed, in order to reduce the risk of future disputes.

If the business premises consist of adjacent units or different floors of the same building, the division or combination of the used area may affect the review results. While each individual address may meet the requirements when submitted separately, a combined review may find that the total area does not comply with regulations. Therefore, it is recommended to apply for a combined address review to avoid potential violations of urban planning or building regulations when operating as a merged entity, which could result in penalties.

When submitting an application, please select one primary address and include any additional address numbers (including floors) that need to be reviewed together in the address remarks section.

For company or business registration, if separate pre-review results for adjacent or same-building addresses are submitted, the Commercial Office will assist or request the applicant to apply for a combined review to prevent unintentional violations of relevant regulations and subsequent penalties.