Goto Main Content
:::

Chapter Law Content

Title: Act for Ancestor Worship Guild CH
Category: Ministry of the Interior(內政部)
Chapter 4 Supervising the Ancestor Worship Guilds
Article 30
The assembly of the successors should convene at least once every year to deliberate the following:
1. Stipulation and change of the organization charter
2. Selection of the manager and supervisors
3. Work report of the manager and supervisors
4. Annual budget, final accounts, business plans and business reports.
5. Disposal and pledging for the properties
6. Other items related to the rights and duties of successors
The guilds should report their meeting resolutions 30 days after their assembly and submit to the authorities concerned.
Article 31
The assembly of the guild should be convened by the manager of the corporations, and have more than 50% of the successors to attend. For any changes of the successors, the guild should complete change of the registration prior to the convention of the meeting.
If the manager thinks it’s necessary, or more than 1/5 of the successors submit request via written form, an ad-hoc assembly may be convened.
The manager of the legal corporation should be the chair for the afore-stated meetings. The managers who fail to convene the assembly based on Section 1 and 3 should have the successors vote for one convener and chair among themselves.
Article 32
To implement all related business, in the case that not enough successors attend the meetings, the manager of the guild should obtain the consent forms signed by the successors based on the quota stipulated in Article 33.
Article 33
More than 50% of the successors should be present in assembly for any resolution, and 50% of the attendants must agree on the resolution. The assembly who do not have 50% of successors in the assembly should obtain 50% of the successors’ consent forms with their signatures. However, the following items need to be deliberated and agreed by more than 3/4 of the attendants in the meeting (and more than 2/3 of the entire body must be present), or 2/3 of the successors must express their agreement by means of submitting a consent form with their signatures:
1. Stipulation and change of organization charter
2. Disposal and pledging for the properties
3. Dismissal
If any guild has a percentage rule higher than the afore-mentioned requirement, they should follow suit.
Article 34
When the guild has to convene an assembly for the purpose of changing or stipulating their organization charter, they should notify the local authorities concerned and invite them to be present.
Article 35
The selection and disqualification of the managers and supervisors in the guild should be agreed by more than 50% of the successors unless otherwise stated in their organization charter or assembly resolution.
Article 36
The managers of the guilds should understand how to protect the guilds and strive towards leveraging or improving the property resources of the guilds unless otherwise stated in their organization charter.
Article 37
For any change of successors, the guild should report to the local authorities concerned by attaching the following documents:
1. Certificate of the successors
2. Organization chart of the change to successors
3. The household registration transcripts of the changed members
4. A comparison table of the name list
5. Consent form to abandon the membership rights (if any).
6. Organization charter
For the changes of the successors as afore-stated, the authorities concerned should accept the requests if no one raises any dissidence 30 days after announcement; if anyone raises dissidence, the authorities concerned should abide by the rules in Article 13.
Article 38
In the event that any guild changes their managers or supervisors, they should report to local authorities concerned and change their registration by attaching related documents.
If anyone raises dissidence against the election and change to managers or supervisors in the guilds, they should file for civil court for clarification.
Article 39
The guilds who have changed their real estate should report to the authorities concerned by attaching related documents to the lands and buildings, as well as the list of real estate before and after the change.
Article 40
The guilds who have changed their chops for the guilds or managers should report to the authorities concerned by attaching related documents to the updated chops before and after the change.
Article 41
All guilds should keep an accounting book and keep track of their financials.
All guilds should attach an annual budget and business plan 3 months after acquiring their corporation certificate and three months prior to the end of the each year. 3 months after the beginning of the year, the guilds should finalize their annual accounts and business reports. All the afore-stated documents must be reported to the local authorities concerned for future references.
Article 42
Supervisors (if any) of the guilds should audit all types of business executions and accounting books, and report their findings to the members in the assembly.
Article 43
In the event that any of the following is discovered within any guild, the local authorities concerned should correct the acts of the guilds and notify them to improve within a certain deadline:
1. Violate laws or organization charter
2. The management direction is not consistent with the goal of the guilds
3. Any illegal receipt or incomplete accounting records are found on the book
4. The total number of properties can no longer fulfill the goals of the establishment for the guilds
For any guilds who fail to make improvement before the deadline, the authorities concerned may disqualify their managers and order the guilds to re-elect new managers or annul its registration.
Article 44
In the case that any guilds violate laws, public order or social justices for any purpose of the guilds or personal agenda, the court may order the guild to dismiss subject to the request from the authorities concerned, prosecutors or stakeholders.
Article 45
If any guild reaches to a point of dismissing its organization or is ruled by the court to annul their registration, they should dismiss the organization.
Upon disintegration, the guilds should request the liquidator to submit related documents and a plan of property settlement to the authorities concerned.
Article 46
After disintegration, the managers should take care of the settlement of properties, unless otherwise stated in their organization charter or in the meeting resolution in the general assembly.
Article 47
In the case that the guilds cannot appoint any liquidator, the court should appoint one liquidator for the guilds subject to the request from authorities concerned, prosecutors or stakeholders.
Article 48
The responsibilities of the liquidator is stated below:
1. Settle all current businesses
2. Collect outstanding loans and repay outstanding debt
3. Transfer and allocate the residual properties
Before the end of settlement, the guilds will be regarded as sustaining considering that it has to continue its operations before final settlement.