The Act Governing Local Tax Regulations Article 6
When the governments of special municipality, county (city) governments, and township (town, city) offices levy local taxes, a local tax autonomy regulation should be drafted. This regulation must undergo the three-reading legislative process and be passed by the special municipality council, county (city) council, or township (town, city) assembly, respectively, before being promulgated and implemented.Before the local tax autonomy regulation is promulgated, it must be submitted to the respective autonomy supervision agencies, the Ministry of Finance (hereinafter referred to as the MOF), and the Directorate-General of Budget, Accounting and Statistics of the Executive Yuan for record.
中文原文 地方稅法通則第6條
直轄市政府、縣（市）政府、鄉（鎮、市）公所開徵地方稅，應擬具地方稅自治條例，經直轄市議會、縣（市）議會、鄉（鎮、市）民代表會完成三讀立法程序後公布實施。
地方稅自治條例公布前，應報請各該自治監督機關、財政部及行政院主計處備查。
地方稅自治條例公布前，應報請各該自治監督機關、財政部及行政院主計處備查。