Act Governing the Allocation of Government Revenues and Expenditures Article 38-2
The date of enforcement of Articles 8, 12, and 16-1 as amended on January 13, 1999 shall be determined by an order of the Executive Yuan.The date of enforcement of Article 16-1 as amended on November 21, 2025 shall retroactively come into effect on March 21, 2025.