Enforcement Rules for the Controlled Drugs Act Article 22
A controlled drugs registrant applying to destroy controlled drugs in accordance with Article 26 Paragraph 1 of this Act shall prepare an application. After such destruction, the local health administration shall issue a document confirming the destruction, and notify the FDA.
中文原文 管制藥品管理條例施行細則第22條
依本條例第二十六條第一項規定辦理管制藥品之銷燬者，應備具申請書；銷燬後，由當地衛生主管機關出具銷燬證明，並副知食品藥物署。