The Tobacco and Alcohol Administration Act Article 10

A party applying to establish itself as a tobacco or alcohol producer shall fill out an application form and a production and operation plan and submit them to the central competent authority to apply for a permit of establishment, and within two years from the day on which it obtains the aforesaid permit, shall submit its factory registration and related evidentiary documents to the central competent authority to apply for issuance of a license permit. Production and operation may begin only after the license permit is obtained.Regulations governing the procedures for the application for an establishment permit and a license permit for a tobacco or alcohol producer, the documents to be submitted, the causes for the revocation of the establishment permit, the issuance or reissuance of a license permit, and other matters for compliance, will be prescribed by the central competent authority.For applicants that obtain an establishment permit for a tobacco or alcohol producer prior to the enforcement of the amendment of May 30, 2014 of this Article, the two-year period referred to in Paragraph 1 begins from the date of enforcement.When an applicant fails to apply for the issuance of a license permit prior to the deadline of Paragraph 1 or the preceding paragraph, the establishment permit originally obtained will cease to be effective. With legitimate reason, however, the applicant may apply to the central competent authority for an extension prior to the deadline. No extension may exceed one year in length, and only two such extensions may be granted.
中文原文 菸酒管理法第10條
申請設立菸酒製造業者,應填具申請書與生產及營運計畫表向中央主管機關申請設立許可,並於取得設立許可之日起算二年內,檢附工廠登記等證明文件,向中央主管機關申請核發許可執照,於領得許可執照後,始得產製及營業。
申請菸酒製造業者設立許可及核發許可執照之程序、應檢附之文件、廢止設立許可之事由、許可執照之核發、補發及其他應遵行事項之辦法,由中央主管機關定之。
中華民國一百零三年五月三十日修正之本條文施行前已取得菸酒製造業者設立許可者,第一項之二年期限,自修正施行之日起算。
申請人未於第一項或前項期限內申請核發許可執照者,原取得之設立許可失效。
但有正當理由者,得於期限屆滿前申請中央主管機關同意展延,每次展延期限不得超過一年,並以二次為限。

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