Regulations Governing the Implementation of Filing Company Registration Applications and Services by Electronic Means Article 7

In the event that electronic application documents carry viruses or malicious codes, the competent authority shall keep such electronic application documents in quarantine without taking any procedures of virus removal.In regard to the electronic application documents set forth in the preceding paragraph, the competent authority may, after the elapse of certain time period, destroy the documents or adopt other measures to protect the system.In case the circumstances prescribed under Paragraph 2 and 3 occur, the competent authority shall notify the company or its agent.
中文原文 公司登記電子申請及電子送達實施辦法第7條
電子申請文件含有病毒或其他惡意之程式碼者,主管機關應將該電子申請文件予以隔離,不進行解毒相關程序。
主管機關對前項之電子申請文件,得於一定期間後,逕予銷毀或為其他維護系統安全之措施。
有前二項之情事者,主管機關應即通知公司或其代理人。

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