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Taiwan Company – Company Merger

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Q: When a company applies for dissolution as a result of a merger, who should sign and affix the company seal on the application form?
A: The application should be filed by the responsible person of the surviving company, acting as the representative of the company.

Q: May a company whose incorporation has been registered for less than one year merge with another company?
A: A company whose incorporation has been registered for less than one year may merge with another company.

Q: When articles of incorporation are adopted for a newly incorporated company formed through a merger, must they be signed and sealed by all promoters?
A: The articles of incorporation of a newly incorporated company formed through a merger shall, in accordance with the foregoing provisions, be signed and sealed by all promoters.

Q: If there is no change in the capital amount of the surviving company, is it still necessary to submit an accountant audit verification report?
A: Yes. Regardless of whether there is any change in the capital amount, a balance sheet audited and certified by a certified public accountant, together with the relevant supporting documents, must be submitted.

Q: Must the merger record date be determined by a resolution of the board of directors?
A: Yes. The merger record date shall be the merger record date as determined by a resolution of the company’s board of directors.

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