Regulations for the Issuance and Administration of Controlled Drugs Prescription Licenses and Registration licenses Article 16

When the holder of a controlled drug registration license applies for permanent cessation of business or when the document granting permission for establishment referred to in Article 10, subparagraph 2 is subject to a disposition of voidance or revocation, the holder shall report the status of the controlled drug record book entries, and submit therewith an Application for Surrender of Controlled Drug Registration License, the controlled drug registration license, and the controlled drug inventory and balance data to the FDA to carry out cancellation of the controlled drug registration license. If the controlled drug registration license is not duly surrendered for cancellation, the FDA shall cancel it.
中文原文 管制藥品使用執照與登記證核發及管理辦法第16條
領有管制藥品登記證者,申請歇業或依第十條第二款所定設立許可文件受撤銷、廢止處分時,應申報管制藥品簿冊登載情形,並檢附管制藥品登記證繳還申請書、管制藥品登記證及管制藥品收支結存資料,向食品藥物署辦理管制藥品登記證之註銷;未依規定繳銷者,由食品藥物署註銷之。

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