Act Governing the Allocation of Government Revenues and Expenditures Article 24
The charges and fees of judicial bodies, examination bodies, and the administrative agencies at various levels of government shall be collected as provided by law. If not provided by law, charges and fees may not be collected except by the prior passage of a resolution by the relevant legislative or representative body approving the specific charge or fee.
中文原文 財政收支劃分法第24條
司法機關、考試機關及各級政府之行政機關徵收規費，應依法律之所定，未經法律規定者，非分別先經立法機關或民意機關之決議，不得徵收之。