Regulations Governing Taxation Registration Article 9
The period of business suspension or extension of suspension filed by a business entity for approval and recordation as required by Article 31 of the Act shall not be more than one year each time.If a company, sole proprietorship, partnership or limited partnership has completed a registration for business suspension or resumption with the competent authority for company, commercial or limited partnership registration, the competent tax authority shall process registration matters based on the registration information for the suspension or resumption provided by the competent authority for company, commercial or limited partnership registration. The competent authority's processing of the registration will be deemed completion of filing for approval and recordation as required by Article 31 of the Act.
中文原文 稅籍登記規則第9條
營業人依本法第三十一條規定申報核備停業或展延停業期間，每次最長不得超過一年。
公司、獨資、合夥及有限合夥組織已向公司、商業或有限合夥登記主管機關辦妥停業或復業登記者，由主管稽徵機關依據公司、商業或有限合夥登記主管機關提供之停業、復業登記資料辦理，並視為已依本法第三十一條規定申報核備。
公司、獨資、合夥及有限合夥組織已向公司、商業或有限合夥登記主管機關辦妥停業或復業登記者，由主管稽徵機關依據公司、商業或有限合夥登記主管機關提供之停業、復業登記資料辦理，並視為已依本法第三十一條規定申報核備。