Value-added and Non-value-added Business Tax Act Article 31
Prior to the temporary suspension of business or a resumption of business after the suspension, the business entity shall file for approval and recordation with the competent tax authority for such event.
中文原文 加值型及非加值型營業稅法第31條
營業人暫停營業，應於停業前，向主管稽徵機關申報核備；復業時，亦同。