Water Pollution Control Act Article 62

Those enterprises, sewage systems or building sewage treatment facilities that are unable to complete improvements by the improvement deadline due to natural disaster or other force majeure shall continue to make improvements after the reason ends and shall, within fifteen days, apply to the local competent authority for the approval of a starting date for the remaining period by submitting a written explanation of cause and relevant identification documents.
中文原文 水污染防治法第62條
事業、污水下水道系統或建築物污水處理設施,因天災或其他不可抗力事由,致不能於改善期限內完成改善者,應於其原因消滅後繼續進行改善,並於十五日內以書面敘明理由,檢具有關證明文件,向當地主管機關申請核定賸餘期間之起算日。

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