The Enforcement Rules of the Specifically Selected Goods and Services Tax Act Article 18
A manufacturer that ceases business operations shall, within 15 days counting from the day following the date on which the cessation of business occurs, apply for cancellation of registration to the competent tax authority of the location of the factory, and shall at the same time report the transfer, sale, or storage of production machinery and leftover raw materials stock. The cancellation of registration shall be permitted only after any outstanding taxes on specifically selected goods have been paid and any pending case of a legal violation by the manufacturer has been closed.
中文原文 特種貨物及勞務稅條例施行細則第18條
產製廠商歇業，應於事實發生之次日起算十五日內向工廠所在地主管稽徵機關申請註銷登記，同時將生產機器與存餘原料之讓售或存置情形一併報明，其有未經完稅特種貨物，仍應繳清稅款；如有違章案件，應俟結案，始准註銷登記。