Fiscal Discipline Act Article 5

If a bill proposed by a central government agency at any level or by a member of the Legislative Yuan substantially increases the government's annual expenditures or reduces annual revenues, the source of the supplementary capital shall be specified first.The provisions of the preceding paragraph shall apply mutatis mutandis if a local ordinance or regulation proposed by a local government or legislative body at any level increases the government's annual expenditures or reduces annual revenues.