Regulations Governing Taxation Registration Article 18
The competent tax authority may nullify the taxation registration ex officio if any of the circumstances referred to Subparagraph 1 or 2 of the preceding Article occurs and the business entity has not applied for cancellation of registration after six months even if such entity has been notified by the tax authority.
中文原文 稅籍登記規則第18條
營業人有前條第一款或第二款所定情事，逾六個月未申請註銷登記，經主管稽徵機關通知仍未辦理者，主管稽徵機關得依職權，廢止其稅籍登記。