Administrative Procedure Act Article 118

An unlawful administrative disposition shall become null and void retroactively upon withdrawal; provided that, a different date of annulment may be specified by the authority ordering the withdrawal for the purpose of protecting the public interest or preventing property loss of the beneficiary.
中文原文 行政程序法第118條
違法行政處分經撤銷後,溯及既往失其效力。
但為維護公益或為避免受益人財產上之損失,為撤銷之機關得另定失其效力之日期。

English translation for reference only; the Chinese text prevails. Not legal advice.