The Ministry of Economic Affairs issued a ruling on September 4, 2015, stating that in close corporations with paid-in capital of less than NT$30 million,  promoters’ capital contributions in the form of services or goodwill shall not exceed 50% of the total shares issued by the close corporation; in close corporations with paid-in capital of more than NT$30 million, promoters’ capital contributions in the form of services or goodwill shall not exceed 25% of the total shares issued by the close corporation.