Civil Aviation Act Article 64

Any person who start a general aviation business shall request MOTC through the CAA for permission to establish its business. Within a specified preparatory period the applicant shall, according to law, complete registration with appropriate authorities, equip itself with aircraft, enable itself to engage in safe operation according to applicable laws and pass the review of Operations Specifications conducted by CAA, execute agreements for conditional or unconditional purchase of aircraft, and submit to MOTC through CAA for approval. If an applicant’s business scope includes international transport by means of business charter, the applicant shall register with the Customs Office to acquire appropriate certification. Business can begin upon only after receiving a general aviation permit and Air Operator Certificate from CAA.General aviation business that fails to start operation over 12 months from the date the permit and Air Operator Certificate was issued by CAA, or has suspended operation over six months after start-up, shall have its permit and Air Operator Certificate revoked by CAA, who will also notify concerned authorities to cancel its registration, unless there are good reasons to justify an extension.The aforesaid extension shall not exceed a period of six months, and it can only be granted once.
中文原文 民用航空法第64條
經營普通航空業者,應申請民航局核轉交通部許可籌設,並應在核定籌設期間內,依法向有關機關辦妥登記、自備航空器及具有依相關法規從事安全營運之能力,並經民航局完成營運規範審查合格後,申請民航局核轉交通部核准,營業項目包括商務專機之國際運送業務者,並應向海關辦理登記,取得證明文件,由民航局發給普通航空業許可證,始得營業。
普通航空業自民航局發給許可證之日起,逾十二個月未開業,或開業後停業逾六個月者,由民航局報請交通部廢止其許可後,註銷其許可證,並通知有關機關廢止其登記。
但有正當理由,並依規定程序申請核准延展者,不在此限。
前項核准延展期限不得逾六個月,並以一次為限。

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