Regulations for the Establishment, Approval and Management of Long-Term Care Institutions Article 27
If any long-term care institution has any of the following events, the municipal or county (city) competent authority may revoke or cancel its approval for preparation or approval for establishment, with a notice sent to the competent authority governing the relevant authority:1. The application for preparation approval or establishment approval or any document or information submitted is false.2. If the applicant is a corporation, organization, or the principal of school at the level of senior high school or higher established under the Private School Law stated in Article 3, their approval for the establishment of the corporation, organization, or private school has been revoked or abolished by the competent authority of other administering authorities.3. Any event for which the establishment shall not be approved or the approval for establishment shall be cancelled in accordance with the Act or these Regulations.After a long-term care institution is approved for establishment, if operation of any service covered in its establishment approval does not start within 3 years, the municipal or county (city) competent authority may cancel the approval for such service, with a notice sent to the relevant industry competent authority . If the services approved are not fully available within 3 years, the municipal or county (city) competent authority may reduce the service scale that it has approved.When the municipal or county (city) competent authority revokes or cancels the approval for establishment of a long-term care institution in accordance with the first paragraph, it shall cancel its certificate of approval for establishment, with a notice sent to the relevant industry competent authority.
中文原文 長期照顧服務機構設立許可及管理辦法第27條
長照機構有下列情事之一者，直轄市、縣（市）主管機關得撤銷或廢止其籌設許可或設立許可，並副知相關目的事業主管機關：
一、申請籌設許可或設立許可，其申請事項或文件、資料有虛偽情事。
二、申請人為第三條之法人、團體或依私立學校法設立之高級中等以上學校之校長者，其法人、團體或學校設立許可經主管機關或目的事業主管機關撤銷或廢止。
三、依本法或本辦法規定應不予許可設立或應廢止許可設立情形。
長照機構於許可設立後，其經許可設立之服務項目，於三年內未開始營運者，直轄市、縣（市）主管機關得廢止該服務項目之許可，並副知相關目的事業主管機關；其經許可設立之服務規模，於三年內未全數開放使用者，直轄市、縣（市）主管機關得核減其已許可之服務規模。
直轄市、縣（市）主管機關依第一項撤銷或廢止長照機構設立許可時，應註銷其設立許可證書，並副知相關目的事業主管機關。
一、申請籌設許可或設立許可，其申請事項或文件、資料有虛偽情事。
二、申請人為第三條之法人、團體或依私立學校法設立之高級中等以上學校之校長者，其法人、團體或學校設立許可經主管機關或目的事業主管機關撤銷或廢止。
三、依本法或本辦法規定應不予許可設立或應廢止許可設立情形。
長照機構於許可設立後，其經許可設立之服務項目，於三年內未開始營運者，直轄市、縣（市）主管機關得廢止該服務項目之許可，並副知相關目的事業主管機關；其經許可設立之服務規模，於三年內未全數開放使用者，直轄市、縣（市）主管機關得核減其已許可之服務規模。
直轄市、縣（市）主管機關依第一項撤銷或廢止長照機構設立許可時，應註銷其設立許可證書，並副知相關目的事業主管機關。