Regulations for Motor Vehicle Safety Investigation, Recall /Correction, Supervision and Management（The official Regulations are written in Chinese, this English edition is for your reference only.） Article 19
If manufacturers, import agents and importers are unable to accomplish the vehicle’s safety recall and correction task by the approved date in the recall and correction plan, they may submit specific improvement plan to the professional institution to apply for extension 30 days before the due date. After the professional institution’s review, it will report to the MOTC for final approval; and this extension application is restricted to one time only.
中文原文 汽車安全性調查召回改正及監督管理辦法第19條
製造廠、進口商或進口人未能於汽車安全性召回改正計畫預定日期完成召回改正作業者，得於屆期前三十日內提出具體改善計畫向專業機構申請延長，由專業機構審查後報請交通部同意，並以延長一次為限。