Regulations Governing Visiting, Residency, and Permanent Residency of Aliens Article 17

The NIA may reject the application of any foreign national for residency, changing the reason for residency, an extension of residency or permanent residency if any of the circumstances under Article 24, Paragraph 1 of the Act applies to him/her. Where such application has been approved, the NIA may cancel or revoke its approval and cancel his/her Alien Resident Certificate or Alien Permanent Resident Certificate.In the case of any foreign national who has been permitted for family-based residency and whose sponsor has left the ROC for more than two years, the NIA may revoke his/her permit and cancel his/her Alien Resident Certificate if his/her sponsor has failed to enter the ROC within two months from the date of notice by the NIA.
中文原文 外國人停留居留及永久居留辦法第17條
外國人申請居留、變更居留原因、延期居留或永久居留,有本法第二十四條第一項各款情形之一者,移民署得不予許可;已許可者,得撤銷或廢止其許可,並註銷其外僑居留證或外僑永久居留證。
以依親為居留原因經許可居留,其依親對象出國(境)已逾二年,經移民署通知之日起算逾二個月仍未入國(境)者,得廢止其許可,並註銷其外僑居留證。

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