Special Act for Prevention, Relief and Revitalization Measures for Severe Pneumonia with Novel Pathogens Article 11

The maximum amount of funding required for this Act is NT$840 billion, under which special budgets may be prepared in stages in view of the epidemic development and will be submitted to the Legislative Yuan for review, whereas the budget preparation and implementation are not subject to restrictions prescribed in Article 23, Article 62, and Article 63 of the Budget Act. However, there shall be no interaccount use of any budget items deleted or cut down by the Legislative Yuan.The sources of funding for the budget in the preceding paragraph may be paid for with revenues from the surplus from the previous fiscal year or debt raising. The maximum debt raised each year is not subject to restrictions prescribed in Paragraph 7, Article 5 of the Public Debt Act. The central government's total loan cap set for its general budget and special budgets as a percentage of its sum of annual expenditures under general budget and special budgets during the implementation period of this Act is not subject to restrictions prescribed in Paragraph 2, Article 14 of the Fiscal Discipline Act.The forecast amount of outstanding public debt with a maturity of one year or more incurred by the central government during the implementation period of this Act shall be processed in accordance with Paragraph 1, Article 5 of the Public Debt Act.To address various emergency needs for disease prevention, relief, or revitalization measures, relevant authorities may request the approval of the Executive Yuan and pay parts of the funding on their own before legal proceedings for the special budgets under Paragraph 1 of this Article are completed.
中文原文 嚴重特殊傳染性肺炎防治及紓困振興特別條例第11條
本條例所需經費上限為新臺幣八千四百億元,得視疫情狀況,分期編列特別預算,送請立法院審議;其預算編製及執行不受預算法第二十三條、第六十二條及第六十三條之限制。
但經立法院審議刪除或刪減之預算項目不得流用。
前項所需經費來源,得以移用以前年度歲計賸餘或舉借債務支應;其每年度舉借債務之額度,不受公共債務法第五條第七項規定之限制;中央政府總預算及特別預算於本條例施行期間之舉債額度合計數,占該期間總預算及特別預算歲出總額合計數之比率,不受財政紀律法第十四條第二項規定之限制。
本條例施行期間,中央政府所舉借之一年以上公共債務未償餘額預算數,應依公共債務法第五條第一項規定辦理。
為因應各項防治及紓困振興措施之緊急需要,各相關機關得報經行政院同意後,於第一項特別預算案未完成法定程序前,先行支付其一部分。

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