Company Act Article 295

Company Act Article 295Aug. 1, 2018
The disposition made by the court in accordance with the provisions of Article 287, Paragraph 1, Items 1, 2, 5 and 6 shall remain in effect regardless of the ruling for reorganization, and in the absence of such disposition, the court may still render such rulings on the application of an interested party or the reorganization supervisor or ex officio after having rendered the ruling for reorganization.

Company Act Article 295Aug. 1, 2018

The disposition made by the court in accordance with the provisions of Article 287, Paragraph 1, Items 1, 2, 5 and 6 shall remain in effect regardless of the ruling for reorganization, and in the absence of such disposition, the court may still render such rulings on the application of an interested party or the reorganization supervisor or ex officio after having rendered the ruling for reorganization.

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Company Act Article 287Aug. 1, 2018
Prior to rendition of a ruling for reorganization of a company, the court may, at the request of the company or an interested party or ex officio, render a ruling for the following disposal: "1.Disposal for preservation of the company's property; "2.Restriction on the business of the company; "3.Restriction on performance of obligation of the company and exercise of claim against the company; "4.Suspension of proceedings for bankruptcy, com- position, or compulsory execution and others; "5.Prohibition of transfer of registered share certificates; and "6.Assessment of the liabilities of responsible persons of the company to compensate the company for loss or damage and preservation of their property. "The term of validity of the ruling to be made under the preceding Paragraph shall not exceed 90 days, unless otherwise fixed by the court; and may be extended when necessary by the court at the request of the company or an interest party provided that the duration of each extension shall not exceed 90 days. "In case the ruling for dismissing a company reorganization application becomes final prior to the expiry of the term of validity referred to in the preceding Paragraph, then the ruling rendered under Paragraph I under this Article shall become null and void. "In rendering a ruling under the provisions of Paragraph I of this Article, the court shall inform, by a notice, the authority in charge of securities affairs and the central authority in charge of the relevant end enterprise. Details >

Company Act Article 287Aug. 1, 2018

Prior to rendition of a ruling for reorganization of a company, the court may, at the request of the company or an interested party or ex officio, render a ruling for the following disposal: "1.Disposal for preservation of the company's property; "2.Restriction on the business of the company; "3.Restriction on performance of obligation of the company and exercise of claim against the company; "4.Suspension of proceedings for bankruptcy, com- position, or compulsory execution and others; "5.Prohibition of transfer of registered share certificates; and "6.Assessment of the liabilities of responsible persons of the company to compensate the company for loss or damage and preservation of their property. "The term of validity of the ruling to be made under the preceding Paragraph shall not exceed 90 days, unless otherwise fixed by the court; and may be extended when necessary by the court at the request of the company or an interest party provided that the duration of each extension shall not exceed 90 days. "In case the ruling for dismissing a company reorganization application becomes final prior to the expiry of the term of validity referred to in the preceding Paragraph, then the ruling rendered under Paragraph I under this Article shall become null and void. "In rendering a ruling under the provisions of Paragraph I of this Article, the court shall inform, by a notice, the authority in charge of securities affairs and the central authority in charge of the relevant end enterprise.

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Type	National Taxes	Municipal, County or City Taxes
Direct Taxes	Individual Income Tax Profit-Seeking Enterprise Income Tax Securities Transaction Tax Futures Transaction Tax Estate Tax Gift Tax	Deed Tax Land Value Tax Land Value Increment Tax House Tax Agricultural Land Tax
Indirect Taxes	Value-Added and Non-Value Added Business Tax Tobacco and Alcohol Tax Commodity Tax Custom Duties Specifically Selected Goods and Services Tax	Stamp Tax Vehicle License Tax Amusement Tax Special and Provisional Tax

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