Fiscal Discipline Act Article 13

Governments at all levels shall specifically propose target years for mid- to long-term balanced budgets and related structural adjustment plans for annual revenues and annual expenditures and publish them on their websites. When any change is made, the reason for the change and the impact on the targets shall be specified.
中文原文 財政紀律法第13條
各級政府應具體提出中長期平衡預算之目標年度及相關之歲入、歲出結構調整規劃,並公布於網站。
變更時應具體說明變更原因及對於目標之影響。

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