Regulation for Encouraging Joint Stock Companies Limited to Invest in Construction of New Towns Article 5

In case of alteration of an investment and construction plan, the joint stock company limited shall submit application for alteration to the original approval authority before the predetermined date of completing the plan, and the authority shall inform the approval result to the taxation departments.It is allowable that no application is submitted for alteration of the specifications, qualities or amounts of the equipments and machines listed in the investment and construction plan, but explanation shall be made upon applying for the certificates mentioned in the above article.
中文原文 股份有限公司投資新市鎮建設獎勵辦法第5條
投資建設計畫內容有變更時,股份有限公司應於計畫預定完成日期前向原核定之主管機關申請變更,主管機關並應將核定結果副知管轄稽徵機關。
但投資建設計畫之機器及設備之規格、數量或金額為變更者,得免申請,惟應於申請核發前條之證明時提出說明。

English translation for reference only; the Chinese text prevails. Not legal advice.