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.
中文原文 中央統籌分配稅款分配辦法第11條
普通統籌分配稅款依前三條規定算定分配各該地方政府之比率,主管機關應按次一年度本稅款之推估數,設算分配各該地方政府之金額,於會計年度開始四個月前通知受分配地方政府納入預算。
前項所稱次一年度本稅款推估數,指第三條第一款之款項依次一年度中央政府總預算案中相關稅收之估列數及第三條第二款之款項,由中央主管機關推估之數。

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