Budget Act Article 59
In implementing the distributed budget for annual revenues, each and every government agency shall examine actual revenues by the month or by term; any excess amount shall be turned into the national treasury and shall not be unilaterally offset or used for other purposes.
中文原文 預算法第59條
各機關執行歲入分配預算，應按各月或各期實際收納數額考核之；其超收應一律解庫，不得逕行坐抵或挪移墊用。