Regulations for Allocation of Centrally-Funded Tax Revenues Article 11
According to the allocation ratio of each local government for the general centrally-funded tax revenues calculated from the requirements in the three preceding articles, the competent authority should calculate the amount allocated to each local government based on the estimated amount of the Tax Revenues for the following year and notify the allocated local governments four months before the beginning of the fiscal year to include the amount in their budget.The aforementioned estimated amount for the following year refers to the amount in Subparagraph 1 of Article 3 estimated with related tax revenue in the total budgets proposed for the following year by the central government and the amount in Subparagraph 2 of Article 3 estimated by the central competent authority.