> ## Documentation Index
> Fetch the complete documentation index at: https://docs.conduit.financial/llms.txt
> Use this file to discover all available pages before exploring further.

# Taiwan

> How to collect KYB documents from business customers in Taiwan (TWN) when onboarding through the Conduit API.

## Overview

| Field | Value |
| - | - |
| Region | Asia-Pacific |
| ISO 3166-1 | TW / TWN |
| Registry | MOEA |
| Last updated | 2026-05-06 |

## Identifiers

Collect two identifiers from each business customer in Taiwan and submit them as strings on the application body.

| API field | Local name | Issuer |
| - | - | - |
| `businessInfo.taxId` | **統一編號 (same number)** | MOEA (assigned at incorporation) |
| `businessInfo.businessEntityId` | **統一編號 (same number)** | MOEA (assigned at incorporation) |

*Tax ID:* Taiwan uses a single 8-digit identifier for both registry and tax purposes; no separate company number.

*Registration number:* Taiwan uses a single 8-digit identifier for both registry and tax purposes; no separate company number.

## Sector regulators

`FSC` · `CBC` · `NCC`

## Legal structures

| Local name | Abbreviation | Description |
| - | - | - |
| 股份有限公司 (Gǔfèn Yǒuxiàn Gōngsī) | Co., Ltd. (shares) | Company limited by shares; ≥3 directors plus ≥1 supervisor or audit committee; shares freely transferable; eligible for listing. Closest US equivalent: C-Corp. |
| 閉鎖性股份有限公司 (Bìsuǒxìng Gǔfèn Yǒuxiàn Gōngsī) | Closed Co., Ltd. | Closed company limited by shares; share transfer restrictions; flexible governance; ≤50 shareholders; cannot publicly issue shares. Closest US equivalent: S-Corp. |
| 有限公司 (Yǒuxiàn Gōngsī) | Ltd. | Limited liability company; 1+ shareholders; most common form (\~75% of registrations); capital contributions not freely tradable; no supervisor required. Equivalent to a US LLC. |
| 無限公司 (Wúxiàn Gōngsī) | — | Unlimited company under the Company Act; all partners bear unlimited joint liability for company debts; rare in practice. Equivalent to a US General Partnership. |
| 兩合公司 (Liǎnghé Gōngsī) | — | Mixed-liability company under the Company Act; one or more unlimited-liability partners plus one or more limited-liability partners; rare in practice. Equivalent to a US Limited Partnership. |
| 有限合夥 (Yǒuxiàn Héhuǒ) | LP | Limited partnership under the Limited Partnership Act; separate legal person; ≥1 general partner (unlimited liability) plus ≥1 limited partner; commonly used for PE/VC funds. Equivalent to a US Limited Partnership. |
| 合夥 (Héhuǒ) | — | General partnership registered under the Business Registration Act; two or more persons sharing management and unlimited joint liability; not a separate legal entity. Equivalent to a US General Partnership. |
| 獨資 (Dúzī) | — | Sole proprietorship registered under the Business Registration Act; single natural person; no separate legal entity; owner bears unlimited personal liability. Equivalent to a US Sole Proprietorship. |
| 分公司 (Fēn Gōngsī) | Branch | Branch office of a foreign company registered with MOEA; not a separate legal entity; parent company bears full liability; requires an appointed resident agent in Taiwan. Closest US equivalent: Branch/Rep Office. |
| 辦事處 (Bànshì Chù) | Rep. Office | Representative office of a foreign company; registered with MOEA; may not generate revenue or sign commercial contracts; limited to market research, liaison, and promotional activities. Closest US equivalent: Branch/Rep Office. |

## How documents combine

For each evidence area, this table shows whether the listed documents are alternatives (any one of) or a bundle (all required). The artifact-by-artifact lookup follows below.

| Evidence area | Documents needed |
| - | - |
| Legal Registration | 設立登記表 |
| Constitutive Documents | 章程 |
| Tax Registration | 統一編號稅籍資料 |
| Operating Permit | *Any one of:* 營業許可證 · 商業登記證 |
| Ownership Records | *All required:* 股東名冊 + MOEA Art. 22-1 annual declaration |
| Governance Records | *Any one of:* 董事名冊 · 董監事名冊 |
| Signing Authority | 董事會決議 (Board Resolution) |
| Address | *Any one of:* 租賃契約 · 電費單 · 銀行對帳單 |
| Good Standing | 設立登記表 |

## Documents to collect

The physical documents you'll collect from your customer, with the evidence area each one proves. One document can prove multiple areas — for example, Brazil's Cartão CNPJ covers both tax and business-registration proof, so it appears once with both areas listed.

| Document | Proves |
| - | - |
| **設立登記表 (GCIS extract)** | Legal Registration, Good Standing |
| **章程 (Articles of Incorporation)** | Constitutive Documents |
| **統一編號稅籍資料 (UBN tax registration record, MOF)** | Tax Registration |
| **營業許可證 (municipal operating permit)** | Operating Permit |
| **商業登記證 (municipal operating permit)** | Operating Permit |
| **股東名冊** | Ownership Records |
| **MOEA Art. 22-1 annual declaration** | Ownership Records |
| **董事名冊** | Governance Records |
| **董監事名冊 (embedded in GCIS extract)** | Governance Records |
| **董事會決議 (Board Resolution)** | Signing Authority |
| **租賃契約** | Address |
| **電費單 (≤90日内)** | Address |
| **銀行對帳單 (≤90日内)** | Address |
| **Sector-Specific License** | FSC License |

### Collection notes

* **Legal Registration:** Downloadable from findbiz.nat.gov.tw; includes UBN, entity type, paid-in capital, directors, address.
* **Constitutive Documents:** Filed with MOEA at incorporation; public companies must file amendments; private companies hold copies internally.
* **Tax Registration:** Issued by National Taxation Bureau; same 8-digit UBN; also shows VAT registration status.
* **Operating Permit:** Issued by local city/county government; required before commencing operations; separate from MOEA registration.
* **Sector-Specific License:** Required for regulated sectors. FSC issues licenses under Banking Act, Securities and Exchange Act, Insurance Act.
* **Governance Records:** Director and supervisor information publicly searchable on findbiz.nat.gov.tw.
* **Signing Authority:** Board resolution standard for account opening; notarized POA for external representatives; foreign documents need TECO authentication.
* **Address:** Conduit universal policy: lease (no time bound) OR utility bill OR bank statement, with utility/bank dated within 90 days. Same evidence satisfies both registered-address and operating-address checks.
* **Good Standing:** Taiwan's MOEA does not issue a standalone Certificate of Good Standing. The 設立登記表 / GCIS extract is generated on-demand from the live MOEA registry, carries the entity's current operational status, paid-in capital, directors, and registered address, and is treated as the live attestation. Good standing is maintained by ongoing statutory filings and tax compliance; a freshly-extracted GCIS record serves the same function.

## Person roles

When you submit a person on the application body, set their `role` to one of Conduit's canonical `BusinessPersonRole` values. Use this table to map a local corporate-governance title onto the right canonical role.

| Local role | Canonical API role | Description |
| - | - | - |
| 董事 (Dǒngshì) — Director | `CONTROLLING_PERSON` | Board member with day-to-day executive authority; chair (董事長) is the operational controller in small/private companies and rolls up to CONTROLLING\_PERSON. |
| 董事長 (Dǒngshì Zhǎng) — Chairman / President | `CONTROLLING_PERSON` | Legal representative of the company; signs on behalf of entity; combines governance and execution in most private companies. |
| 經理人 (Jīnglǐ Rén) — Manager / Managerial Officer | `CONTROLLING_PERSON` | Named executive officer with day-to-day authority, reported under Art. 22-1. |
| 代理人 (Dàilǐ Rén) — Agent / Authorized Representative | `LEGAL_REPRESENTATIVE` | POA holder or resident agent for foreign branch; authorized to legally bind the entity. |

## Additional fields

Country-specific fields you'll need to collect during onboarding, beyond the document uploads.

| Field | Applies to | Reason |
| - | - | - |
| `Nationality / ID type` | shareholder | MOEA Art. 22-1 requires nationality and ID number for all directors, supervisors, managers, and shareholders holding more than 10%; foreign shareholders must provide passport number. |

## Notes

* Single-identifier system: Taiwan uses one 8-digit UBN for both registry and tax purposes — there is no separate "company registration number" vs. "tax ID"; both API fields map to the same number.
* GCIS extract does NOT include shareholder list: The publicly downloadable 設立登記表 shows directors and paid-in capital but does not display individual shareholders; obtain 股東名冊 separately from the company.
* Taiwan is not a Hague Apostille member: Foreign documents for use in Taiwan (e.g. foreign corporate shareholder certificates, POAs) must be authenticated via Taipei Economic and Cultural Office (TECO) in the issuing country, not apostilled.
* Supervisor (監察人) vs. Audit Committee: 股份有限公司 may choose between a supervisor system and an FSC-mandated audit committee; post-2018 reforms allow public companies to opt for the audit committee — verify which system the entity uses when collecting governance documents.


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