Controlled Drugs Act Article 28
A person who has obtained a controlled drugs registration license shall maintain records at their business department. Said records shall include the daily increase and decrease of stocks, destruction, loss and inventory of controlled drugs.The records mentioned in the proceeding Paragraph shall follow the regulations of the central competent health authority concerning both methods and timeliness. Periodical reports shall be made to the local competent health authority and the FDA.
中文原文 管制藥品管理條例第28條
領有管制藥品登記證者，應於業務處所設置簿冊，詳實登載管制藥品每日之收支、銷燬、減損及結存情形。
前項登載情形，應依中央衛生主管機關規定之期限及方式，定期向當地衛生主管機關及食品藥物署申報。
前項登載情形，應依中央衛生主管機關規定之期限及方式，定期向當地衛生主管機關及食品藥物署申報。