Regulations Governing Taxation Registration Article 10
When a business entity is discontinued due to dissolution, nullification of registration, transfer, or merger with another business entity, it shall fill out an application form for cancellation of business registration and apply for cancellation of business registration with the competent tax authority within 15 days from the occurrence of the fact.
中文原文 稅籍登記規則第10條
營業人解散、廢止、轉讓或與其他營業人合併而消滅者，應自事實發生之日起十五日內，填具註銷登記申請書，向主管稽徵機關申請註銷登記。