- In regard to invention patent, utility model patent or design patent in Taiwan, where the patentees is a natural person, school or medium/small enterprise, a reduction of payable annuity by NT$800 each year from 1st -3rd year and by NT$1,200 each year from 4th -6th year could be entertained.
- For a natural person, TIPO will automatically reduce the payable patent annuities and the patentee will not need to apply for the same.
- For a domestic school, TIPO will also give the reduction automatically, but, however, for a foreign school, only the said school which is recognized by the Ministry of Education in Taiwan could file a written application to enjoy the remission.
- As to the medium/small enterprise, it is required that the said enterprise must meet the following criterion for a medium/small enterprise to enjoy the remission of patent annuity:
- The patentee, being an enterprise in the manufacturing, construction, mining or quarrying industry with either paid-in capital of NT$80 million (about US$2,670,000) or less; or with less than 200 regular employees; or
- The patentee, being an enterprise in the industry other than any of those above-mentioned and had its sale revenue of NT$100 million (about US$3,334,000) or less in the previous year.
- For a foreign medium / small enterprise, if a reduction of patent annuity is to be enjoyed, then an application must be made by the original patent agent on record and indicated the paid-in capital of the company (less than NT$80 million) or sale revenue of the previous year (less than NT$100 million) per above 4-(1) 4-(2), respectively. If the patent annuity paying agent is not the patent agent on record, then the patentee should issue a fresh Power of Attorney to the patent annuity paying agent to apply for such reduction of annuity.
Also for each different year (1st- 6th annuity), a separate application for remission of payable patent annuity should be filed indicating the patentee’s paid-in capital or sale revenue of the previous year as above-mentioned.