After original business certificate issuance system for entities was abolished from 13 April 2009, the entities shall apply for business registration with registered company information provided by revenue service agency or business registration authority. Without the necessity of application for business certificate with revenue service agency by entities, the revenue service agency shall inform the entities to process the application of GUI. In case an entity must apply for GUI urgently before receiving notification from business registration authority, the entity shall apply for GUI with revenue service agency with approval for business registration.