Enforcement Rules of the Classified National Security Information Protection Act Article 24

When classified information is destroyed pursuant to the provisions set forth in Article 16 of this Act, the head of the possessing agency or its authorized official who destroys such information shall, within seven days after the emergency ends, submit a written report containing the title and quantity of classified information, the time, place and manner of destruction, and the identity of the person who destroys such information. If the agency which destroys classified information pursuant to the provisions set forth in Article 16 of this Act is not the original classification authority, the destroying agency shall also submit a written report to the original classification authority.The term "superior agency" referred to in the preceding paragraph means that the Executive Yuan is the superior agency for municipal city governments including Taipei City government and Kaohsiung City government; the respective competent authority in the Central Government is the superior agency for county (city) governments; the county government is the superior agency for local government agencies.If classified information destroyed pursuant to the provisions set forth in Article 16 of this Act constitutes a file under the Official Files Act, the competent authority of files in the Central Government shall be notified immediately.