Management Regulations for Technology Industrial Parks of Bureau of Industrial Parks and Branches, Ministry of Economic Affairs Article 14

If a business entity within the Park fails to begin building construction and complete the construction as scheduled, or fails to complete construction within the approved investment period, the Bureau or branches may terminate the lease of land, and the Bureau may revoke its investment application. The paid rent will not be refunded, and the land will be takenback by the Bureau or branches for other uses. If construction work is ongoing or a change of the land’s appearance has been made, the foresaid business entity shall restore the land to its original condition within the specified period. If the business entity fails to restore the land to itsoriginal condition within the specified period, the Bureau or branches may work on its behalf, with the costs attributable to the business entity. However, if the construction work or change of the land’s appearance does not hinder other users, the business entity may be free from the restoration responsibility, provided that approval of the Bureau or branches has been obtained.
中文原文 加工出口區管理處及分處業務管理規則第14條
在區內營業之事業未依前條規定動工興建建築物並如限完工或未於核定之投資期限完成者,所在區園管局或分局得終止土地租約,並由園管局廢止其投資案,已繳租金不予退還,土地由所在區園管局或分局收回另行處理;如該地上已有工事或變更地貌之情形時,在區內營業之事業應於限期內恢復原狀;如未於限期內恢復原狀者,所在區園管局或分局得代為之,其費用由該在區內營業之事業負擔。
但其工事或變更地貌無礙於他人使用者,經所在區園管局或分局之核准,得免負恢復原狀之責。

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