Act for Ancestor Worship Guild Article 41
All guilds should keep an accounting book and keep track of their financials.All guilds should attach an annual budget and business plan 3 months after acquiring their corporation certificate and three months prior to the end of the each year. 3 months after the beginning of the year, the guilds should finalize their annual accounts and business reports. All the afore-stated documents must be reported to the local authorities concerned for future references.
中文原文 祭祀公業條例第41條
祭祀公業法人應設置帳簿,詳細記錄有關會計事項,按期編造收支報告。
祭祀公業法人應自取得法人登記證書之日起三個月內及每年度開始前三個月,檢具年度預算書及業務計畫書,年度終了後三個月內,檢具年度決算及業務執行書,報請公所轉報直轄市、縣(市)主管機關備查。
祭祀公業法人應自取得法人登記證書之日起三個月內及每年度開始前三個月,檢具年度預算書及業務計畫書,年度終了後三個月內,檢具年度決算及業務執行書,報請公所轉報直轄市、縣(市)主管機關備查。