The Standards have been drawn up in accordance with the provisions of Paragraph 2, Article 2 of the Small and Medium-sized Enterprise Development Statute (hereinafter referred to as the " Statute").
The term “small and medium-sized enterprise (SME)” as referred to under the Standards shall mean
an enterprise which has completed company registration or business registration in accordance with
relevant laws, and whose paid-in capital is no more than NT$100 million, or which hires fewer than
200 regular employees.
The term "small-scale enterprise" as used in Paragraph 2, Article 4 of the Statute shall mean a SME with less than 5 regular employees.
The number of regular employees under the Standards refers to the average monthly number of
insured employees that an enterprise has registered with the Bureau of Labor Insurance, Ministry
of Labor in the most recent 12 months.
An enterprises shall be deemed to be a SME if any of the following is applicable:
(1)In the case of a SME which has received guidance for expansion, where after expansion the size of the enterprise exceeds the standards listed in Article 2, such enterprise shall continue to be deemed to be a SME for two years immediately after the date of expansion.
(2)In the case of a SME which has received guidance for merger, where after the merger the size of the enterprise exceeds the standards listed in Article 2, such enterprise shall continue to be deemed to be a SME for three years immediately after the date of the merger.
(3)Where a guidance agency, guidance system or relevant agency undertakes the provision of collective guidance for SMEs in a given industry, if some of the enterprises exceed the standards listed in Article 2, and if the guidance agency, guidance system or relevant agency determines that there is good reason for providing joint guidance, such enterprises shall be deemed to be SMEs during the period of collective guidance.
The Standards shall come into effect on the date of promulgation.