Environmental Impact Assessment Act Article 29

For those developers that have already completed an environmental impact statement or environmental impact assessment report and for which a review conclusion has been prepared following review, but have not implemented the development activity in accordance with the review conclusion prior to the implementation of this Act, the competent authority and relevant competent authority shall order the developer to proceed pursuant to the relevant regulations of Article 18; the developer may not refuse this order.
中文原文 環境影響評估法第29條
本法施行前已完成環境影響說明書或環境影響評估報告書,並經審查作成審查結論,而未依審查結論執行者,主管機關及相關主管機關應命開發單位依本法第十八條相關規定辦理,開發單位不得拒絕。

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