Budget Act Article 24

Unless otherwise regulated by laws, revenues from tax collection, service fees and revenue generated from implementation of control or other compulsory revenue shall be subject to the budgetary procedure as specified under this Act.
中文原文 預算法第24條
政府徵收賦稅、規費及因實施管制所發生之收入,或其他有強制性之收入,應先經本法所定預算程序。
但法律另有規定者,不在此限。

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