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Shareholders Services

Relevant questions about ownership transfer of stock

Q1:	I am engaged in the transaction of stock via central depository account. How can I proceed with the registration of ownership transfer and opening the account?
	The central depository company will prepare the roster of stock owners and the serial numbers of the stock deposited centrally and submit them together with the media materials to the Company. The Company will export the information from the central depository account and record it in the roster of shareholders. Then, it will be deemed completing the registration of ownership transfer. The Company will inform the stock owners who have not yet opened accounts to open accounts. Upon receipt of the certificate of specimen seal for the new account, the shareholder shall check the information indicated in the certificate and affix the new specimen seal, and then send it back to us together with front and reverse sides of his/her ID card to complete the procedure for opening the account.
Q2:	How can I proceed with the registration of inheritance of stock?
	(1) The inherited's stock certificate (2) The inheritor's seal (3) Photocopy of the inheritor's ID card (4) Table showing the order of inheritance and agreement for distribution (5) Inheritor's transcript of household register (6) Certificate of inheritor's specimen seal (where the inheritor is a juvenile, the certificate of his/her statutory agent shall be attached thereto) or original copy of his/her I D card (where the inheritor appoints another to act on behalf of him/her, the appointee's ID card and the power of attorney shall be attached thereto). (7) Certificate of inheritance tax payment or exemption (8) Where any of the inheritors disclaims the inheritance, he/she shall present the disclaimer of inheritance certified by the court. (9) The foreign inheritors without registering domicile in the territory of this country shall provide the documentary evidence sufficient to prove their legal inheritance. (10) The inheritors who are citizens of mainland China shall provide the documentary evidence for the inheritance certified by the Straits Exchange Foundation. Where such inheritors fail to proceed with the inheritance personally in Taiwan due to their special identity or other causes, they shall appoint the third party to act on behalf of them in the territory of Taiwan by powers of attorney certified legally.
Q3:	How can I proceed with registration of ownership transfer for gift of stock?
	It is necessary to fill in the written application for ownership transfer of stock. Meanwhile, the specimen seals of the donor and donee shall be affixed into the stock, attached with the certificate of tax payment or exemption issued by the National Tax Administration (where the object of gift is the stock).
Q4:	Is it possible to proceed with registration of ownership transfer of stock on the ground of the certificate for tax payment of gift (the object of gift is cash)?
	Where the certificate of tax exemption (or payment) issued by the tax collection authority upon its acceptance of the application for gift specifies that the object is "cash" without indicating its purpose, the certificate will not afford to substantiate that the donee purchases the stock with the given cash and it is impossible to proceed with registration of ownership transfer accordingly.
Q5:	I transferred the stock to my children out of my personal will. Why can't I proceed with the gift instead of paying the trading tax directly?
	(1) The property purchased by persons of restricted capability or incapacitation shall be deemed as the gift from their statutory agents or custodians, provided that this shall not apply where the payment made belongs to the purchasers. (2) The poperty traded between relatives of the second degree of relationship shall be deemed as gift, provided that this shall not apply where they can present the evidence showing the payment made.
Q6:	Can the photocopies of certificate of specimen seal and transcript of household register be applicable to proceed with the ownership transfer and change of name upon inheritance, because it is necessary for the applicant to proceed with registration of ownership transfer of other companies' shares?
	They can be accepted after the undertaker checks the originals thereof and denotes "this is a true copy of the original" and affix his/her seal.
Q7:	How can I recognize the strike price per share for the private transfer of listed companies' share?
	The listed shares that are not traded via the securities exchange shall be subject to the closing price of the stock market of the kind of the shares on the day preceding to the exchange date (unlisted companies' shares shall be subject to the net price of the month preceding to the exchange date).
Q8:	How can I calculate the quantity of shares if it is less than three months between the former transfer and latter one with respect to the private direct transfer of listed companies' shares?
	(1) The private transfer and succession shall be deemed as two transactions. (2) The succession shall be deemed commencing as of the date of succession. Where it is impossible to prove the date, the date shall be the one when the transferee applies for change of the roster of shareholders with the Company, provided that the quantity of transferred or succeeded shares accumulated in the same security account on the same day shall not exceed one unit (namely 1,000 shares).
Q9:	Who shall I affixa seal or sign in the transferer's box in the stock certificates and application for ownership transfer with respect to the shares auctioned by court or subject to compulsory execution by court?
	It is not necessary for any one to sign or affix seal in the box. The certificate of title transfer issued by the court affords to be in lieu of such seal or signature.
Q10:	What is the sales tax for securities exchange?
	3/1000 of the total strike price of the shares.
Q11:	How does the shareholder who lives outside Taipei City proceed with the registration of ownership transfer?
	If the shareholder fails to proceed with it personally, he/she may proceed with it via mail. The Company will process his/her application as soon as possible.
Q12:	Where no ownership transfer is registered with respect to the shares bought in from the securities market and the buy-in report and delivery note are lost too, is it still possible to register the ownership transfer thereafter?
	Where the buy-in report and delivery note are lost, it will be impossible to prove the source of the shares. Therefore, the shareholder shall apply for re-issue of the securities with the original supplier. Where it is impossible to acquire the re-issued securities because the supplier is merged, the shareholder shall apply for certificate with the exchange house (within 15 years). Where it exceeds 15 years, the shareholder shall apply for a warrant with court.