Budget Act Article 14
The fiscal year for government annual revenues shall be determined as follows:1. Where the period of an annual revenue account is defined clearly, the annual revenue shall be put under the fiscal year to which said period belongs.2. Where the period of an annual revenue account is not defined, but a period for payment is given, the annual revenueshall be put under the fiscal year in which the payment period commences.3. Where the period of an annual revenue account is not defined and there is no given deadline for payment, the annual revenue shall be put under the fiscal year in which the collection right happens.
中文原文 預算法第14條
政府歲入之年度劃分如左︰一、歲入科目有明定所屬時期者，歸入該時期所屬之年度。
二、歲入科目未明定所屬時期，而定有繳納期限者，歸入繳納期開始日所屬之年度。
三、歲入科目未明定所屬時期及繳納期限者，歸入該收取權利發生日所屬之年度。
二、歲入科目未明定所屬時期，而定有繳納期限者，歸入繳納期開始日所屬之年度。
三、歲入科目未明定所屬時期及繳納期限者，歸入該收取權利發生日所屬之年度。