Business Registration Act Article 17
Other than those businesses that have filed for recordation in accordance with the Value-Added and Non-Value-Added Business Tax Act, a business entity that suspends its operations for more than one month must file for a suspension registration before suspending its operations, and must file for a resumption registration before resuming its operations.The period for suspension in the preceding paragraph shall not exceed one year except where a business entity has just cause and such suspension has been approved by the Relevant Authority at the place where the business is located.
中文原文 商業登記法第17條
商業暫停營業一個月以上者，應於停業前申請停業之登記，並於復業前申請復業之登記。
但已依加值型及非加值型營業稅法規定申報者，不在此限。
前項停業期間，最長不得超過一年。
但有正當理由，經商業所在地主管機關核准者，不在此限。
但已依加值型及非加值型營業稅法規定申報者，不在此限。
前項停業期間，最長不得超過一年。
但有正當理由，經商業所在地主管機關核准者，不在此限。