Controlled Drugs Act Article 29

A person who has obtained a controlled drugs registration license shall follow the following procedures in the event of having their practice license, drug company permission license, registration license or other authorizing documents revoked, cancelled or suspended:1. Report the increase and decrease of stocks, destruction loss and inventory to the local competent health authority and the FDA within 15 days of the start of the revocation, cancellation or suspension.2. Books, receipts and special prescription forms for controlled drugs shall be kept by the original persons in charge.3. The inventory of controlled drugs of a person whose license is revoked, canceled, shall be transferred to other registrants within 60 days of the reporting date prescribed in Subparagraph 1. A report shall then be made to the local competent health authority and the FDA for their inspection. In the alternative, a report shall be made to the local competent health authority, and after the controlled drugs are destroyed with the presence of the local competent health authority, a report shall be made to the FDA for inspection.4. Registrants who are suspended shall handle the inventory in accordance with the preceding Paragraph or retained by themselves.
中文原文 管制藥品管理條例第29條
領有管制藥品登記證者,其開業執照、許可執照、許可證等設立許可文件或管制藥品登記證受撤銷、廢止或停業處分時,應依下列規定辦理:
一、自受處分之日起十五日內,將管制藥品收支、銷燬、減損及結存情形,分別向當地衛生主管機關及食品藥物署申報。
二、簿冊、單據及管制藥品專用處方箋,由原負責人保管。
三、受撤銷或廢止處分者,其結存之管制藥品,應自第一款所定申報之日起六十日內轉讓予其他領有管制藥品登記證者,並再分別報請當地衛生主管機關及食品藥物署查核,或報請當地衛生主管機關會同銷燬後,報請食品藥物署查核。
四、受停業處分者,其結存之管制藥品得依前款規定辦理或自行保管。

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