The Plant Variety and Plant Seed Act Article 49

Within thirty (30) days of annulling business operations, a registered enterprise shall file an application with the special municipality or county/city competent authority to record the cessation of its business operations and shall submit the registration certificate for annulment. If such enterprise fails to file the application or make such submission, its registration shall be canceled by the competent authority ex officio.
中文原文 植物品種及種苗法第49條
種苗業者廢止營業時,應於三十日內向直轄市或縣(市)主管機關申請歇業登記,並繳銷登記證;其未申請或繳銷者,由主管機關依職權廢止之。

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