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Financial Administration

Regulations for Handling Advance Payments by Government of All Levels

Prescribed on April 6,2001 per Excutive Yuan Order Tai-(90)-Jong-Shou-Liou-Zih No.3249
Amended on January 8,2003 per Excutive Yuan-Shou-Jhu-Jhing-Zih No.092000139
Amended on February 8,2007 per Excutive Yuan Order Yuan-Shou-Jhu-Jhong-Zih No.0960000862
  • 1. Local government of all levels making advance payments shall comply with these Regulations.

  • 2. Advance payments mentioned in these Regulations refer to money paid in advance by governments of all levels outside the legally confirmed budget.

  • 3. Should any of the following expenses arise at local government of all levels, and the processing of supplementary budget or special budget could not catch up with the spending, advance payments may be used:

    (1) Expenses relating to urgent facilities of national defense or relating to war.
    (2) Due to major change in national economy, and with directives from superior government, some relevant expenses must be incurred.
    (3) Construction or relief expenses that must be incurred because of disasters.
    (4) Expenses out of subsidies approved by superior government.
    (5) Necessary expenses under obligation of a contract that is approved or in compliance with laws.
    (6) Shared expenses that must be incurred on a timely basis, and that is approved for accommodating the needs of superior government or same-level government.

  • 4. Type 1 to type 3 expenses of local government of all levels mentioned in the foregoing paragraph may be paid in advance with the allocated funds. For type 5 and type 6 expenses, approval from all levels of legislative authorities must be sought first before spending. For advance payments mentioned in the foregoing paragraph, supplementary budget or special budget shall be processed, and account for the expenses shall be formalized in the same year as they are incurred. If it cannot be achieved in the same year, the expenses shall be included in the annual general budget, supplementary budget or special budget and the account be formalized in the next year at the latest.

    5. For type 3 and type 4 expenses, local government of all levels shall comply with the following regulations:

    (1) If it is a central government subsidy, arising from the following incidents, and approved by all competent authorities at the central government, it may be spent in advance in the form of receipts and payments on behalf of the central government. For this, “Details of receipts and payments of central government subsidy” shall be compiled, and attached to the year’s final account:

    1. Disaster and major emergency.

    2. Non-general and time-restricted subsidies allocated by the competent authorities at the central government pursuant to the comparison result per Subparagraph 3, Paragraph 1, Article 14 of “Regulations for subsides from Central Government to the Municipalities and County (City) Governments”, and which have been reported to the Executive Yuan for reference pursuant to Paragraph 4, Article 15 of the same Regulations.

    3. Expenses for accommodating major policies or construction of the central government, which must be completed within specified period as confirmed by the Executive Yuan.

    (2)For expenses not arising from the incidents mentioned in the foregoing paragraph, approval from all levels of legislative authorities must be sought first before spending. Moreover, supplementary budget or special budget shall be processed, and account for the expenses shall be formalized in the same year as they are incurred. If it cannot be achieved in the same year, the expenses shall be included in the annual general budget, supplementary budget or special budget and the account be formalized in the next year at the latest.