The annual expenses required for vocational training of business entities to provide vocational training shall not be less than the prescribed percentage of their business revenue of the year. Those spending less than the prescribed percentage are required to turn in the difference in amount within the given period to the vocational training fund established by the Central Competent Authority for overall utilization on vocational training.
Regulations concerning industries and scale of business entities, percentage of vocational training expenses, the given period of turning in difference, and the establishment, management, and utilization of vocational training fund referred to in the preceding paragraph shall be prescribed by the Executive Yuan.

The vocational training expenses of business entities referred to in the preceding article shall be spent on the following items:
1. Expenses for self- or jointly-implemented training.
2. Expenses for commissioned training.
3. Expenses for training designated to participate.
Regulations concerning the reviewing of expenses referred to in the preceding paragraph shall be prescribed by the Central Competent Authority.

The vocational training expenses appropriated in accordance with Article 27 shall have its own accounting title, be spent for specific purposes, and be listed and disbursed as functional expenses.

Business entities required to provide vocational training shall present the report concerning the use of their vocational training expenses to the competent authority for review within two months after the end of fiscal year.