Pharmaceutical Affairs Act Article 6-1

Dealers and manufacturers of drugs categorized and announced by the central competent health authority shall establish their own traceability system for tracing the source and tracking the flow of the drugs according to their industry modes.The central competent health authority shall establish the traceability report system in the preceding paragraph; the business in the preceding paragraph shall use electronic methods to declare the information to the traceability report system. The electronic declaration method shall be prescribed by the central competent health authority.Regulations governing the establishment of the traceability report system mentioned in the preceding paragraph, items that should be recorded, inspections, and other matters requiring compliance shall be established by the central competent health authority.
中文原文 藥事法第6-1條
經中央衛生主管機關公告類別之藥品,其販賣業者或製造業者,應依其產業模式建立藥品來源及流向之追溯或追蹤系統。
中央衛生主管機關應建立前項追溯或追蹤申報系統;前項業者應以電子方式申報之,其電子申報方式,由中央衛生主管機關定之。
前項追溯或追蹤系統之建立、應記錄之事項、查核及其他應遵行事項之辦法,由中央衛生主管機關定之。

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