After the merger, the two companies will operate as a single legal entity.

合併之後，兩家公司將以單一法律實體的形式營運。

Each business entity must submit its own tax return by the end of March.

每個營業實體都必須在三月底前提交各自的報稅資料。

Please list the entity responsible for paying the shipping charges on this invoice.

請在這張發票上註明負責支付運費的單位。