Public Debt Act Article 8
When there is likelihood that a special municipality or county (or county-level city) will be unable to meet its debt service obligations, the MOF may report to the Executive Yuan to impose restrictions on or suspend the borrowing of the special municipality or county (or county-level city).When there is likelihood that a township (or township-level city) will be unable to perform its debt service obligations, the county government may impose restrictions on or suspend the borrowing of the township (or township-level city).
中文原文 公共債務法第8條
直轄市、縣（市）有不能履行償債義務之虞時，財政部得報請行政院予以限制或停止其舉債。
鄉（鎮、市）有不能履行償債義務之虞時，縣政府得予以限制或停止其舉債。
鄉（鎮、市）有不能履行償債義務之虞時，縣政府得予以限制或停止其舉債。