Operational Regulations Governing Nuclear Safeguards Article 9

The licensees shall fill out the nuclear material balance report according to their material and accounting records twice a year and submit to the competent authorities for reference by January 31 and July 31 every year. When necessary, the competent authorities may require the licensees to verify its inventory.
中文原文 核子保防作業辦法第9條
經營者應於每年一月三十一日及七月三十一日以前,依據半年之料帳紀錄填具核子物料平衡報告表,報請主管機關備查。
主管機關得視需要令其實施盤點存量。

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