Foreign Exchange Control Act Article 17
When the reason for the disbursement of foreign exchange has ceased to apply or changed so that the foreign exchange is not needed for making payment, in part or in whole, the balance thereof shall be deposited into or sold to the Central Bank of the Republic of China or one of its authorized banks within a time period prescribed by the Central Bank of the Republic of China.
中文原文 管理外匯條例第17條
經自行提用、購入及核准結匯之外匯，如其原因消滅或變更，致全部或一部之外匯無須支付者，應依照中央銀行規定期限，存入或售還中央銀行或其指定銀行。