https://www.epo.org/en/service-support/faq/searching-patents/asian-patent-information/chinese-taipei/filing-grant/what-1

What is the time limit for responding to official actions in Chinese Taipei?

Generally 90 days, for foreign applicants. If necessary, and on request, the TIPO may grant extensions of no more than 180 days in total. However, this time limit is not statutory, but set by the examiner case-by-case, so exceptionally deadlines may in fact be either shorter or longer.

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