Vocational Training Act Article 30
Business entities required to provide vocational training shall present the report concerning the use of their vocational training expenses to the competent authority for review within two months after the end of fiscal year.
中文原文 職業訓練法第30條
應辦職業訓練之事業機構，須於年度終了後二個月內將職業訓練費用動支情形，報主管機關審核。