Local Government Act Article 40
Governments of the special municipality shall submit the general budget proposal of the special municipality to the council of the special municipality three (3) months prior to the start of the fiscal year; county/city governments and township/city offices shall submit the general budget proposal of the county/city or township/city to their respective council two (2) months prior to the start of the fiscal year. Councils of the special municipality, county/city councils, and township/city councils shall complete the review of the budget one (1) month prior to the start of the fiscal year, and the governments of the special municipality, county/city governments, and township/city offices shall announce the budget fifteen (15) days prior to the start of the fiscal year.Councils of the special municipality, county/city councils, and township/city councils shall not propose increases in the budgets submitted by governments of the special municipality, county/city governments, or township/city offices.If a review of the general budget proposal of a special municipality, county/city, or township/city cannot be completed within the period specified in Paragraph 1, the budget shall be implemented in accordance with the following:1. Income shall be determined on the basis of the standards of the previous year and the actual amount.2. Expenditures:(1) The budget for new capital expenditures and new account headings shall only be used after the review process for the budget for the current year is completed.(2) The account headings in the preceding item may be used on the basis of authorized existing programs or budget implementation during the previous year.3. The budget shall include income and expenditures to fulfill other legal obligations.4. The budget shall include loans to be executed in response to the budget allocation requirements of the preceding three subparagraphs.If the review of the general budget proposal of a special municipality, county/city, or township/city is not completed within three (3) months after the start of the fiscal year, the government of the special municipality, county/city government, or township/city office may submit the un-reviewed portion of the original general budget proposal to the Executive Yuan, Ministry of the Interior, or county government, which shall then invite consultation from relevant agencies and make a determination within one (1) month. If a determination is not made within said period, the Executive Yuan, Ministry of the Interior, or county government shall make a determination at their discretion.The provision in the preceding paragraph shall apply mutatis mutandis if after reconsideration of the general budget proposal of a special municipality, county/city, or township/city, the original resolution is upheld or the budget is to be re-decided by resolution in accordance with Paragraph 5 of the preceding article, if the resolution on annual revenue and annual expenditure violates relevant laws, regulations promulgated in accordance with law, or the scope of its authority, or if the resolution makes it difficult to maintain the budget required to implement government policies and expenses as required by law and to cancel continued expenditures determined during the previous year.
中文原文 地方制度法第40條
直轄市總預算案，直轄市政府應於會計年度開始三個月前送達直轄市議會；縣（市）、鄉（鎮、市）總預算案，縣（市）政府、鄉（鎮、市）公所應於會計年度開始二個月前送達縣（市）議會、鄉（鎮、市）民代表會。
直轄市議會、縣（市）議會、鄉（鎮、市）民代表會應於會計年度開始一個月前審議完成，並於會計年度開始十五日前由直轄市政府、縣（市）政府、鄉（鎮、市）公所發布之。
直轄市議會、縣（市）議會、鄉（鎮、市）民代表會對於直轄市政府、縣（市）政府、鄉（鎮、市）公所所提預算案不得為增加支出之提議。
直轄市、縣（市）、鄉（鎮、市）總預算案，如不能依第一項規定期限審議完成時，其預算之執行，依下列規定為之：
一、收入部分暫依上年度標準及實際發生數，覈實收入。
二、支出部分：
（一）新興資本支出及新增科目，須俟本年度預算完成審議程序後始得動支。
（二）前目以外之科目得依已獲授權之原訂計畫或上年度執行數，覈實動支。
三、履行其他法定義務之收支。
四、因應前三款收支調度需要之債務舉借，覈實辦理。
直轄市、縣（市）、鄉（鎮、市）總預算案在年度開始後三個月內未完成審議，直轄市政府、縣（市）政府、鄉（鎮、市）公所得就原提總預算案未審議完成部分，報請行政院、內政部、縣政府邀集各有關機關協商，於一個月內決定之；逾期未決定者，由邀集協商之機關逕為決定之。
直轄市、縣（市）、鄉（鎮、市）總預算案經覆議後，仍維持原決議，或依前條第五項重行議決時，如對歲入、歲出之議決違反相關法律、基於法律授權之法規規定或逾越權限，或對維持政府施政所必須之經費、法律規定應負擔之經費及上年度已確定數額之繼續經費之刪除已造成窒礙難行時，準用前項之規定。
直轄市議會、縣（市）議會、鄉（鎮、市）民代表會應於會計年度開始一個月前審議完成，並於會計年度開始十五日前由直轄市政府、縣（市）政府、鄉（鎮、市）公所發布之。
直轄市議會、縣（市）議會、鄉（鎮、市）民代表會對於直轄市政府、縣（市）政府、鄉（鎮、市）公所所提預算案不得為增加支出之提議。
直轄市、縣（市）、鄉（鎮、市）總預算案，如不能依第一項規定期限審議完成時，其預算之執行，依下列規定為之：
一、收入部分暫依上年度標準及實際發生數，覈實收入。
二、支出部分：
（一）新興資本支出及新增科目，須俟本年度預算完成審議程序後始得動支。
（二）前目以外之科目得依已獲授權之原訂計畫或上年度執行數，覈實動支。
三、履行其他法定義務之收支。
四、因應前三款收支調度需要之債務舉借，覈實辦理。
直轄市、縣（市）、鄉（鎮、市）總預算案在年度開始後三個月內未完成審議，直轄市政府、縣（市）政府、鄉（鎮、市）公所得就原提總預算案未審議完成部分，報請行政院、內政部、縣政府邀集各有關機關協商，於一個月內決定之；逾期未決定者，由邀集協商之機關逕為決定之。
直轄市、縣（市）、鄉（鎮、市）總預算案經覆議後，仍維持原決議，或依前條第五項重行議決時，如對歲入、歲出之議決違反相關法律、基於法律授權之法規規定或逾越權限，或對維持政府施政所必須之經費、法律規定應負擔之經費及上年度已確定數額之繼續經費之刪除已造成窒礙難行時，準用前項之規定。