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.
中文原文 財政收支劃分法第38-2條
本法八十八年一月十三日修正之第八條、第十二條及第十六條之一之施行日期,由行政院以命令定之。
本法一百十四年十一月二十一日修正之第十六條之一之施行日期,溯及至一百十四年三月二十一日起生效。

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