Climate Change Response Act Article 57

The period for making corrections, making improvements or reporting for those notified pursuant to the Act to make corrections, make improvements or report within a limited period shall be limited to ninety days. Those unable to complete improvements by the deadline due to natural disaster or other force majeure shall continue to make improvements after the reason applies and shall, within 15 days, apply to competent authorities for the approval of correction, improvement or reporting deadline by submitting a written explanation of cause and relevant information.Those entities that are unable to complete improvements by the deadline in the preceding paragraph may, within 30 days after receiving notification, submit specific improvement plans to competent authorities in order to apply for extensions. Competent authorities shall approve the improvement deadline based on actual conditions. The maximum extension may not exceed one year; if necessary, it may be extended for another one year. Competent authorities may terminate immediately the improvement deadline of those that are verified to have failed to strictly carry out implementation in accordance with the improvement plan, and may harshly punish the violators.
中文原文 溫室氣體減量及管理法第57條
依本法通知限期補正、改善或申報者,其補正、改善或申報期間,以九十日為限。
因天災或其他不可抗力事由致未能於補正、改善或申報期限內完成者,應於其原因消滅後繼續進行,並於十五日內,以書面敘明理由,檢具相關資料,向處分機關申請重新核定補正、改善或申報期限。
未能於前項期限內完成改善者,得於接獲通知之日起三十日內提出具體改善計畫,向處分機關申請延長,處分機關應依實際狀況核定改善期限,最長以一年為限,必要時得再延長一年;未確實依改善計畫執行,經查屬實者,處分機關得立即終止其改善期限,並從重處罰。

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