Regulations Governing Taxation Registration Article 17
Under any of the following circumstances, a business entity shall apply for cancellation of registration at the taxation registration platform of the Ministry of Finance within 15 days from the date of the occurrence of the facts:1. Dissolution or nullification in the country of registration.2. Cancellation of domain name and IP address.3. The taxation registration has been completed in accordance with the provisions of Article 28 of the Act.
中文原文 稅籍登記規則第17條
營業人有下列情形之一者，應自事實發生之日起十五日內，至財政部稅籍登記平台申請註銷登記：
一、於註冊國家解散或廢止。
二、註銷網域名稱及網路位址。
三、已依本法第二十八條規定辦妥稅籍登記。
一、於註冊國家解散或廢止。
二、註銷網域名稱及網路位址。
三、已依本法第二十八條規定辦妥稅籍登記。