Archives Act Article 12

Temporary records shall not be destroyed before the expiration of the retention period or contrary to the procedure as provided in the relevant regulations.Before government agencies destroy records, a catalog describing the contents of all such records shall be submitted to the central archives competent authority for review.After records have been approved by the central archives competent authority for destruction, such records shall be electronically stored before destruction if necessary.The regulation governing retention periods and destruction procedure shall be drafted by the central archives competent authority and submitted to the Executive Yuan for approval.