Regulations for Allocation of Centrally-Funded Tax Revenues Article 15

The general centrally-funded tax revenues are appropriated by the competent authority to allocated local governments every month and are based on the principle of average appropriation. However, the competent authority should adjust the appropriated amount in the last or the last two months before the end of the current fiscal year, based on the actual revenue in the general centrally-funded tax revenues.When the general centrally-funded tax revenues are appropriated and allocated to local governments of the preceding Paragraph, the competent authority should deduct the amount notified by the Ministry of Civil Service and the Ministry of Education for appropriating to the Public Service Pension Fund on behalf of local governments according to the provision of Paragraph 3 of Article 102, Enforcement Rules of Civil Service Retirement, Severance, and Survivor Relief Act, and Paragraph 3 of Article 102, Enforcement Rules of Act Governing Retirement, Severance, and Bereavement Compensation for the Teaching and Other Staff Members of Public Schools.The condition of the actual revenue related to the Tax Revenues should be posted to related web sites monthly by the competent authority.The Executive Yuan should determine the special centrally-funded tax revenues. After the allocated local government submits evidence that the amount has been included in the budget and other related evidence to the competent authority, the competent authority shall appropriated the special centrally-funded tax revenues to local government.