State-Owned Enterprise Management Act Article 18

State-owned enterprises or chief managerial agencies shall prepare and submit their annual operating plans to the competent authorities for approval before the beginning of each fiscal year.
中文原文 國營事業管理法第18條
(年度業務計畫之呈核)國營事業每年業務計劃,應於年度開始前,由總管理機構或事業機構擬呈主管機關核定。

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