Budget Act Article 53

During the deliberation of the general budget proposal at the plenary sitting of the Legislative Yuan, the issues and number of attendees may be limited when conducting the pro and con debate or debate between or among political parties.During the deliberation of the general budget proposal at each committee of the Legislative Yuan, the head of each and every government agency should be invited to give a report or a statement, to answer interpellation and to provide related materials, and they shall not refuse or delay in this regard.
中文原文 預算法第53條
總預算案於立法院院會審議時,得限定議題及人數,進行正反辯論或政黨辯論。
各委員會審查總預算案時,各機關首長應依邀請列席報告、備詢及提供有關資料,不得拒絕或拖延。

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