Regulations Governing the Handling of Return of Revenues and Recovery of Expenditures of the National Treasury Article 4
When, with respect to funds that a recipient agency, under Article 5 of the National Treasury Act, may itself collect and temporarily hold, if, before depositing the funds to the National Treasury deposit account, the agency discovers that among those funds are funds that should duly be returned, it may itself return those funds out of the funds that it has collected, and state the return of the funds in its accounting reports.
中文原文 國庫收入退還支出收回處理辦法第4條
收入機關依國庫法第五條規定，得自行收納彙繳之款項，於繳解國庫存款戶前，發現有應予退還者，得在其所收款項內自行退還，並列入會計報告。