Financial Statement Act Article 2
Financial statements of government shall be processed once a year in every fiscal year. Within two months after the end of a calendar year shall be the ending period of that fiscal year.Deadline for handling affairs relating to payment and receipt within the ending period shall be decided by the Executive Yuan.
中文原文 決算法第2條
政府之決算，每一會計年度辦理一次，年度終了後二個月，為該會計年度之結束期間。
結束期間內有關出納整理事務期限，由行政院定之。
結束期間內有關出納整理事務期限，由行政院定之。