The MOF issued an interpretation letter and revoked the original one, amending the handling guideline as follows: If a company’s responsible person is restricted from leaving the country due to failure to pay customs duty, fines, or tax under Paragraph 5 of Article 48 of the Customs Act, and if such restriction is imposed after the company was dissolved and entered into liquidation, the restriction should be imposed on the liquidator.  However, if the liquidator is an attorney or an accountant who is appointed by shareholders or by the Court upon the request of an interested party, and if the liquidator “is not the one who was, de facto, in charge of the business prior to the liquidation”, the liquidator will not be subject to the restriction.