Budget Act Article 46

The general budget proposal of the central government, subordinate unit budget and its consolidated table shall, after a decision is made by the Executive Council of the Executive Yuan, be turned over to the central budget accounting and statistics agency for compilation and, along with the policy implementation plan, submitted by the Executive Yuan to the Legislative Yuan for its deliberation four (4) months before the beginning of the fiscal year.
中文原文 預算法第46條
中央政府總預算案與附屬單位預算及其綜計表,經行政院會議決定後,交由中央主計機關彙編,由行政院於會計年度開始四個月前提出立法院審議,並附送施政計畫。

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