Shipping Act Article 8

The vessel carrier shall commence operation within six months after receipt of the Permit. If it fails to do so, the permit shall be revoked and terminated by MOTC through a report made by the shipping administration authority. However, an application for extension may be accepted if it is supported by proper reason(s); the extension shall be for six months, once only.Any vessel carrier that suspends its own business or loses its own vessel in Nationality of R.O.C. for six months shall surrender the Vessel Carrier Permit it received within thirty days from the second day after the six-month loss to the shipping administration authority for submission to MOTC for revocation. If it fails to do so, the permit shall be immediately revoked and cancelled by MOTC. However, an application for extension may be made if it is supported by proper reasons, but the extension shall be for six months and for one time only.Any vessel carrier that closes its business shall surrender the Vessel Carrier Permit it received within thirty days after closing to the shipping administration authority for submission to MOTC for revocation. If it fails to do so, the permit shall be immediately revoked and cancelled by MOTC.
中文原文 航業法第8條
船舶運送業應自取得許可證之日起六個月內開始營業,屆期未開始營業者,由航政機關報請主管機關廢止其許可並註銷其許可證。
但有正當理由者,得於期限屆滿日之三十日前申請展延;展延期限為六個月,並以一次為限。
船舶運送業自行停止營業或喪失中華民國籍自有船舶滿六個月者,應自停止營業或喪失自有船舶滿六個月之次日起三十日內,將原領許可證繳送航政機關轉送主管機關廢止其許可並註銷其許可證;屆期未繳送者,由航政機關報請主管機關逕行廢止其許可並註銷其許可證。
但有正當理由者,得申請展延;展延期限為六個月,並以一次為限。
船舶運送業結束營業,應自結束營業之日起三十日內,將原領許可證繳送航政機關轉送主管機關廢止其許可並註銷其許可證;屆期未繳送者,由航政機關報請主管機關逕行廢止其許可,並註銷其許可證。

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