Statute Governing Refrigeration and Air Conditioning Enterprises Article 11

If a refrigeration and air conditioning enterprise suspends its business operation, its registration certificate shall be turned in to the competent authority for filing and recording and shall be returned to it upon its application for resuming its business operations.The period of suspension under the preceding Paragraph shall not exceed one year; otherwise, its registration certificate shall be revoked, provided that the suspension may be extended for one year after the central competent authority approves an application for extension.Upon the business suspension or dissolution, a refrigeration and air conditioning enterprise shall complete an application form and file it together with its registration certificate to the competent authority for a revocation registration.
中文原文 冷凍空調業管理條例第11條
冷凍空調業停業時,應將其登記證書送繳主管機關核存登記,於申請恢復營業時發還之。
前項停業期限不得超過一年,逾期廢止其登記證書。
但經報請中央主管機關核准者,得展延一年。
冷凍空調業歇業或解散時,應填具申請書,連同登記證書送主管機關為廢止登記。

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