National Treasury Act Article 16
When fulfilling the responsibility of payment for the expenditures of each central government agency, it is required to sign payment vouchers to notify the regional payment institution and check with the distributed budget or pay with the relevant payment bills.For expenditures of each agency which do not implement centralized payment, they are to be paid with the fund appropriation voucher signed by the MOF in accordance with the approved distributed budget or relevant payment bills, and after the voucher is checked and approved by the National Audit Office, then the payment notification will be sent to the regional payment institution to appropriate the payment with the agency account in the National Treasury and process the payment in accordance with law.
中文原文 國庫法第16條
中央政府各機關之支出，應於履行支付責任時，簽具付款憑單，通知各該管地區支付機構，核對分配預算或其有關之支付法案支付之。
未實施集中支付各機關之支出，由財政部依據核定分配預算或其有關之支付法案簽具撥款憑單，送經審計部核簽後，通知各該管地區支付機構，撥付各該機關在國庫開立機關專戶，依法支用。
未實施集中支付各機關之支出，由財政部依據核定分配預算或其有關之支付法案簽具撥款憑單，送經審計部核簽後，通知各該管地區支付機構，撥付各該機關在國庫開立機關專戶，依法支用。