Political Parties Act Article 22

The competent authority shall allocate a portion of its annual budget to subsidize political parties that have received at least three percent (3%) of the total votes in the most recent national legislative election for legislators-at-large and legislators residing overseas.The subsidy in the preceding paragraph shall be calculated on the basis of the number of votes received by the political party in the most recent national legislative election for legislators-at-large and legislators residing overseas; the political party shall be granted an annual subsidy of NT$50 per vote. The amount of the subsidy granted each fiscal year shall be calculated by the competent authority. The political party shall collect the subsidy within two months and shall provide a receipt to the competent authority at the time of collection; the subsidy shall be granted until the term of the aforementioned legislators expiresPolitical parties that fail to collect the subsidy by the prescribed date shall receive notice from the competent authority that the subsidy must be collected within three months; political parties that fail to collect the subsidy within said three-month period shall forfeit the subsidy.The subsidy detailed in Paragraph 2 shall be used by political parties to defray campaign costs, personnel costs, office expenses, business expenses, policy research costs, and personnel training costs.
中文原文 政黨法第22條
主管機關對於最近一次全國不分區及僑居國外國民立法委員選舉得票率達百分之三以上之政黨,應編列年度預算補助之。
前項補助,依最近一次全國不分區及僑居國外國民立法委員選舉各該政黨得票數計算之,每年每票補助新臺幣五十元,並按會計年度由主管機關核算補助金額,通知政黨於二個月內掣據向主管機關領取,至該屆立法委員任期屆滿為止。
政黨未於規定期限內領取補助者,主管機關應催告其於三個月內具領;屆期未領取者,視為放棄。
政黨依第二項規定領取之補助,應用於競選費用、人事費用、辦公費用、業務費用、政策研究費用及人才培育費用。

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