Regulations Governing Taxation Registration Article 16
Prior to the temporary suspension of business or a resumption of business after the suspension, the business entity shall file for approval and recordation at the taxation registration platform of the Ministry of Finance.The aforesaid period of business suspension or extension of suspension filed for approval and recordation shall not be more than one year each time.
中文原文 稅籍登記規則第16條
營業人應於暫停營業前至財政部稅籍登記平台申報核備停業，復業時亦同。
前項申報核備停業或展延停業期間，每次最長不得超過一年。
前項申報核備停業或展延停業期間，每次最長不得超過一年。