Construction Industry Act Article 14

Construction enterprises shall accomplish the corporation or commercial registration within 6 months after receipt of the permit; otherwise, the central, municipal or county (city) competent authority will abolish the permit. Where there are due reasons, extension of up to 3 months may be applicable for only once.
中文原文 營造業法第14條
營造業於領得許可證件後,應於六個月內辦妥公司或商業登記;屆期未辦妥者,由中央主管機關或直轄市、縣(市)主管機關廢止其許可。
但有正當理由者,得申請延期一次,並不得超過三個月。

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