Factory Management and Counseling Act Article 12

A factory shall file for a factory registration within the period designated in the establishment permit. The permit will become invalid upon the expiration of the designated period if the registration is not filed therein.The designated period in the preceding paragraph shall not exceed two (2) years. However, if the registration cannot filed within the designated period with a reasonable cause, an application for extending the period for up to one (1) year may be filed prior to the expiration of the period. Such applications may be filed only for up to three (3) times.
中文原文 工廠管理輔導法第12條
工廠經許可設立者,應依核定期限辦理工廠登記,逾期原許可失效。
前項核定之期限,以二年為限。
但因正當理由而不能如期完成者,得於期限屆滿前申請延展,每次延展期間不得超過一年,並以三次為限。

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