National Health Insurance Act Article 96

The revenues and expenditures of this Insurance shall be administered by the Insurer as an operation fund and incorporated into the annual fiscal budget.
中文原文 全民健康保險法第96條
本保險之財務收支,由保險人以作業基金方式列入年度預算辦理。

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