Enforcement Rules of the Trademark Act Article 12-1

The term “intending to engage in business with regard to designated goods or services,” as prescribed in Paragraph 3 of Article 19 of the Act, refers to the intention to genuinely use the trademark on designated goods or services.When examining under the preceding paragraph, the Registrar Office may require the applicant to furnish related evidence with the explanation if it deems necessary.
中文原文 商標法施行細則第12-1條
本法第十九條第三項所稱欲從事其所指定商品或服務之業務者,指有將商標真實使用於所指定商品或服務之意圖。
商標專責機關對於前項情形,於審查認有必要時,得通知申請人檢附相關證據說明之。

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