As Taiwan is not a signatory to the Budapest Treaty, the effect of a deposit made in an international depositary under the Budapest Treaty is generally not recognised in Taiwan. Accordingly, even though a biological material has been deposited in an international depositary in order to meet the enabling requirement, the applicant is still required to make a corresponding deposit in a domestic depositary designated by the Taiwan Intellectual Property Office (TIPO). A late deposit will be deemed valid only if the certificates of deposit issued by both the international and domestic depositaries are filed before a statutory deadline, i.e. within four months from the filing date or sixteen months from the earliest priority date claimed, whichever is applicable. Further, in the event that a deposit is deemed invalid, the applicant may file a request for reinstatement of the deposit procedure within thirty days from the day following the cessation of the cause for delay.