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Chapter 3 Establishment and Merger

Article 6
The fishermen associations are classified into two levels, namely the regional fishermen association and the national fishermen association. Fishermen associations at both levels, subject to approval of the competent authority, may establish branch offices in accordance with the actual needs.
The Taiwan Provincial Fishermen Association established prior to the amendment of the Act on 19 January 2012, shall be reorganized as the National Fishermen Association upon the amendment becoming effective.
The regional fishermen associations are the fishermen associations at basic level, which are established at level of fisheries district with intense fisheries. The division among fisheries districts shall be surveyed by the competent authorities of municipal or county (city) governments, and approved and promulgated by the central competent authority.
The name of regional fishermen associations shall be prescribed by the competent authority of the municipal or county (city) governments.
Article 6-1
When the Taiwan Provincial Fishermen Association reorganized as the National Fishermen Association, the tenure of original elected personnel may continue until the expiration of that term.
Article 7
There shall not be two fishermen associations at the same level within the same fishing district or the same village and township.
Article 8
The central competent authority may command the regional fishermen associations to merge due to their limited fisheries district, insufficient fisheries or economic condition.
Article 9
A regional fishermen association shall establish fishermen task force, by fisheries type or administrative district of village, as the basic unit to carry out the business of the fishermen association.
Article 10
A regional fishermen association, when its members operate outside their jurisdictional fishing districts following the gathering of fishery stocks, may establish a temporary branch office at each of the local fishing district to conduct the business concerned. The branch office shall be abolished after the fishing season, and the date of establishment and abolishment shall be reported to the local fishermen association so the local fishermen association can pass them to the competent authority for perusal.
Article 11
In the case that there are not less than 100 fishermen with qualified membership in the same fisheries district, they may take the initiative to organize a regional fishermen association.
A subordinate fishermen association shall join the superior fishermen association as member and is subject to guidance and assistance of the superior fishermen association. Such rules and regulations shall be prescribed by the central competent authority.
Article 12
For the initiative of fishermen association, the initiators shall appoint the members of the preparatory committee, which shall be reported to the local competent authorities for perusal before the committee organized pursuant to the related laws and regulations. The convention of preparatory committee and inaugural meeting shall be reported to the competent authorities so as to send personnel to guide the preparatory work and supervise the election.
Article 13
A fishermen association shall, within seven (7) days after the inaugural meeting, submit the charter of organization, scroll of members (representatives), and the curriculum vitae of directors and supervisors to the competent authorities for perusal and issuance of an accreditation certificate and an official seal.
Article 14
The charter of a fishermen association shall clearly state the follow items:
(1) Name and tenet.
(2) Ruling district and address.
(3) Duties and organizations.
(4) Affiliation, disaffiliation, and dismissal of membership.
(5) Rights and obligations of members.
(6) Allocated numbers, scope of authorities, tenure, election, and recall of member representatives, directors, and supervisors.
(7) Appointment, dismissal, and duties of secretary general.
(8) Meetings.
(9) Businesses of common facilities.
(10) Membership dues, funds, property, and accounting.
(11) Procedures for the amendment of the charter.
Article 14-1
In the event that there are not less than two regional fishermen associations in a municipal city or county (city), they may jointly apply to the competent authority of the municipal city or county (city), and merge as one regional fishermen association after approval granted.
The regional fishermen association, within six months from the date that the competent authority of municipal city or county (city) granting approval for merger, shall complete re-election of elected personnel and re-appointment of secretary general, whose tenure shall terminate at the end of that term.
Article 14-2
Before the fishermen associations apply for merger pursuant to the paragraph 1 of the preceding article, they shall jointly organize the merger preparatory committee, preparing merger plan and contract pertaining to the relevant matters. After the plan and contract reviewed and considered by the board of directors, they shall be attached with balance sheets, income statement and details, retained earnings statement, cash flow statement and property inventory, which are audited and certified by a certified public accountant and checked by the board of supervisors, and they shall be reported to the general members (representatives) meeting to make a resolution pursuant to the provisions of Article 39.
The merger plan and contract referred in the preceding Paragraph shall clearly state the follow items:
(1) Merger plan, including the approach of merger, evaluation of economic efficiency, general condition of fisheries district after merger, business development plan, financial projection for the coming three (3) years, expected progress, and evaluation of feasibility.
(2) Merger contract:
i. Names of each regional fishermen association before merger, name of the regional fishermen association after merger and its fisheries district.
ii. Evaluation on the assets and liabilities of the regional fishermen association.
iii. Methods to protect the rights and interests of the members and employees of the regional fishermen association, and the disposal of allocated numbers of elected personnel.
iv. The charter of the regional fishermen association after merger.
If the resolution as referred to in paragraph 1 is adopted in the general members (representatives) meeting, the regional fishermen associations shall, within ten (10) days after the resolution, proclaim the contents of resolution and the items to be clearly stated in the merger contract at the regional fishermen associations and each of their branch office for at least seven (7) days, and post on newspapers and the website(s) designated by the competent authority of the municipal city or county (city) for at least five (5) days. The proclamation shall specify an objection period of not less than thirty (30) days.
Dissenting members shall make objection in writing within the specified period. When one-third or more members raise objection, the original resolution shall become void. If no objection is raised within the specified period, the resolution shall be deemed agreed.
After the resolution as referred to in paragraph 1 is adopted, the regional fishermen associations shall, within ten (10) days after the resolution, proclaim the contents of resolution and the items to be clearly stated in the merger contract to the creditors in writing. The proclamation shall specify that the creditors may raise any objection in writing within the specified period, which shall not be less than thirty (30) days, claiming that the merger would damage their rights and interests.
If the regional fishermen associations do not make the proclamation pursuant to the period and contents as stipulated in paragraph 3, or do not proclaim to the creditors pursuant to the period, approach and contents as stipulated in the preceding paragraph, or fails to satisfy, or provide an appropriate security interest for the claims of the creditors raising objection within specified period, the merger of the regional fishermen associations shall not be valid against such creditors.
Article 14-3
When regional fishermen associations apply to the competent authority of municipal city or county (city) for merger pursuant to Article 14-1, paragraph 1, they shall submit the following documents:
(1) Merger plan and contract.
(2) Minutes of general members (representatives) meeting of the regional fishermen associations.
(3) Contents of the resolution on merger, the items to be clearly stated in the merger contract, evidence proving that proclamation has been made pursuant to paragraph 3 and 4 of preceding article, and disposal on the proclamation and objection. (4) Scroll of members.
(4) Balance sheets, income statement and details, retained earnings statement, cash flow statement and pro forma consolidated financial statement, which are audited and certified by a certified public accountant.
(5) Other documents as required by the competent authority of municipal city or county (city).
Article 14-4
The regional fishermen association surviving or newly incorporated by merger shall take the rights and obligations of the regional fishermen association(s) distinguished by merger. The members of the regional fishermen association(s) distinguished by merger shall be the members of the regional fishermen association surviving or newly incorporated by merger.
Article 14-5
The regional fishermen association surviving or newly incorporated by merger shall apply to the competent authority of municipal city or county (city) for the registration of establishment or change. The competent authority of municipal city or county (city) shall simultaneously abolish the registration of the regional fishermen association(s) distinguished by merger.
Article 14-6
When a regional fishermen association surviving or newly incorporated by merger applies for amendment or transfer registration of the real estate owned by the regional fishermen association(s) distinguished by merger, its/their movable properties that required registration, intellectual property rights, and all encumbrance, it may directly process the registration by the merger approval documents issued by the competent authorities, without paying registration fees, the stamp tax and deed tax incurred by the merger in the following manners:
(1) The securities transaction tax of the transferred securities shall be exempted.
(2) The transferred goods or services may not be included in the items for the levy of business tax.
(3) If the land owned by the regional fishermen association(s) distinguished by merger is transferred, after the present value of the land is decided upon examination pursuant to the Land Tax Act, the registration for transfer of the title to the land shall be effected, and the payable land value increment tax may be deferred and paid by the regional fishermen association surviving or newly incorporated by merger until the land is transferred again. Upon bankruptcy or dissolution, the deferred land value increment tax shall be paid on a priority basis.
(4) Where the land assumed by the regional fishermen association(s) distinguished by merger pursuant to Article 33 of the Agriculture Finance Act, which is mutatis mutandis applied from Article 76 of the Banking Act, is transferred to the regional fishermen association surviving or newly incorporated by merger, the land value increment tax shall be exempted.
(5) The goodwill generated by the merger may be amortized within fifteen (15) years for the declaration of income tax.
(6) The expense incurred by the merger may be amortized within ten (10) years for the declaration of income tax.
(7) The losses from sale of non-performing loans incurred by the merger may be amortized within fifteen (15) years for the declaration of income tax. For the reorganization of the Taiwan Provincial Fishermen Association as the National Fishermen Association, the registration fee and the related taxes shall be exempted pursuant to the preceding paragraph.