Regulations Governing the Application of Limited Partnership Registration Article 6

For any change in the particulars registered with respect to a limited partnership, an application for alteration registration shall be filed by submitting a completed application form and the following documents based on the change of the particular:1. Change of the representative: The identification document of the representative, together with either the written consents of general partners or the limited partnership agreement, shall be submitted.2. Change of a partner: The identification document and the written consent of the partner, the limited partnership agreement or the document proving the causes of withdrawal provided in Paragraph 1, Article 33 of the Act shall be submitted. In the case of the death of a limited partner, an application for alteration registration shall be filed within 15 days after receipt of the estate tax certificate or any other document proving the completion of succession matters.3. Change of a capital contribution: The limited partnership agreement and the document proving the capital contribution shall be submitted. In the case that a general partner contributes goodwill or other interests to the capital, the ratio of the contribution to the capital of the limited partnership shall be indicated, and the amount of the goodwill or interests contributed shall not exceed a certain percentage announced by the competent authority. If the amount of capital contribution or the number of partners equals to or exceeds the standards provided by the competent authority, unless such contribution is made by cash, the capital contribution shall be audited by an independent certified public accountant; the limited partnership shall attach an audit certificate from the independent certified public accountant when applying for alteration registration. If the audit by a certified public accountant is not required, the provisions set out from Article 3 to Article 8 of the Regulations Governing Independent Certified Public Accountant Auditing the Registered Capital Amount of Limited Partnership shall apply mutatis mutandis to the documents proving capital contributions; if necessary, experts may be consulted.4. Change of the location: The ownership certificate of the owner of the building where the limited partnership is located shall be submitted. In the case that the owner is not the limited partnership, the written consent of the owner shall be attached. The ownership certificate of the building can be substituted by the transcript of the building, the tax registration certificate of the building, the most recent building tax statement or other documents which can prove the owner of the building. The written consent of the owner can be substituted by the lease agreement entered into between the limited partnership and the owner. The written consents of the partners or the limited partnership agreement shall also be attached.5. Transfer of capital contributions: The transfer agreement shall be submitted. The written consents of the partners or the limited partnership agreement shall also be attached.6. Change of the name of a limited partnership, scope of businesses or other amendments to registration: The certificate of the amendment shall be submitted. The written consents of the partners or the limited partnership agreement shall also be attached.