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According to the provisions of Article 387 of the Company Law: "For registration or recognition of a company, the person in charge representing the company shall prepare an application form, together with a copy of the required documents, and apply to the central competent authority; when applying by an agent, the application shall be made by an agent. Add a power of attorney. If there are several responsible persons representing the company mentioned in the preceding paragraph, one person may apply for the application. Agents in the first paragraph are limited to accountants and lawyers. The registration or approval matters of the company and its changes shall be prescribed by the central competent authority. The measures in the preceding paragraph include applicants, application forms, application methods, application deadlines and other related matters. If the person in charge of the representative company violates the application deadline stipulated in the regulations stipulated in Paragraph 4, he shall be fined not less than NT$10,000 but not more than NT$50,000. If the responsible person on behalf of the company fails to register within the application deadline stipulated in the regulations stipulated in Paragraph 4, in addition to being ordered by the competent authority to make corrections within a time limit, a fine of not less than NT$10,000 and not more than NT$50,000 will be imposed; if the person fails to make corrections within the time limit, he will continue to be ordered to do so. Corrections shall be made within a time limit, and a fine of not less than NT$20,000 but not more than NT$100,000 shall be imposed consecutively until corrections are made. 』

However, according to the Committee for the Comprehensive Amendment to the Company Law, in order to look forward to the future, company establishment and change registration operations are completed online. The company will input the establishment and change registration information by itself, and ensure the accuracy of the registration information. As for company establishment, the sponsor can directly enter the registration system as a natural person or other credentials. After clicking on the company establishment item, the system will guide you to complete the name registration and enter the company's articles of association. Afterwards, the system will ask the user for the capital amount of the company's establishment, and allow the payment process to be completed through transfer methods such as debit cards. At the same time, the company's bank account can be opened and the capital transferred according to the user's wishes. At this point, the company has been established and the electronic signature has been obtained. Companies can also complete business registration through the online system, obtain a tax registration number, and complete all application procedures required by the government when the company operates (except for licensed industries that require prior permission). Registration authorities, and even other government ministries, can make announcements and deliver services to the company through this platform. In summary, the E-platform will provide one-stop services that are not only fast and convenient, but also paperless and environmentally friendly. It is expected that when the construction is completed, the time from applying to establish a company to being able to operate externally will be reduced from an average of 30 days to 2-3 hours. After the E-platform is established, the company should immediately keep the shareholder list on the platform. If an interested party requests the company to access the shareholder list and is refused, after a court ruling, it can apply to the competent authority to obtain the shareholder list. This should solve the problem of shareholders being unable to obtain the shareholder list in practical operations. In addition, in order to strengthen the company's obligation to preserve information, the Law Revision Committee recommended that under certain conditions, the company should open relevant records for inspection by directors and interested parties. Failure to preserve or improperly refuse to inspect may result in considerable civil and administrative consequences. Penalty responsibility.