Government Scientific and Technological Research and Development Results Ownership and Utilization Regulation Article 14

If the intellectual property rights owned by a funding agency or R&D implementing unit do not possess utilizable value, and have not been transferred to any other party, the payment of annual fees and other maintenance expenses may be stopped.
中文原文 政府科學技術研究發展成果歸屬及運用辦法第14條
資助機關或執行研究發展之單位對不具有運用價值,且無人受讓之智慧財產權,得終止繳納年費等相關維護費用。

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