Regulations for the Issuance and Administration of Controlled Drugs Prescription Licenses and Registration licenses Article 17

When the holder of a controlled drug registration license applies for suspension of business or is subject to a disposition of suspension of business, the holder shall report the status of the controlled drug record book entries, and submit therewith a written statement and the controlled drug inventory and balance data, to the FDA for recordation, and promptly submit the controlled drug registration license to the local competent authority, for return when resumption of business is subsequently approved.
中文原文 管制藥品使用執照與登記證核發及管理辦法第17條
領有管制藥品登記證者申請停業或受停業處分時,應申報管制藥品簿冊登載情形,並檢附聲明書及管制藥品收支結存資料,報請食品藥物署備查,其管制藥品登記證應隨繳當地主管機關,俟核准復業時發還之。

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