Interpretation
J.Y. Interpretation |
NO.231
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Date |
1988/10/7 |
Issue |
Should a special budget proposed in response to an emergency or a serious event be included in the total national budget? |
Holding |
1 The so-called “total national budget” described in Article 164 of the Constitution refers to the total amount the government proposes for the annual national budget, which does not include any special budget proposed as a result of an emergency or a serious event.
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Reasoning |
1 The first sentence of Article 164 of the Constitution stipulates: “Expenditures for educational programs, scientific studies, and cultural services shall not be, in respect to the Central Government, less than 15 percent of the total national budget; in respect to the Provinces, less than 25 percent of the total provincial budget; and in respect to the Municipality or Hsien, less than 35 percent of the total Municipal or Hsien budget.” The “total national budget” therein refers to the total expenditure budgeted by the governments at various levels for day-to-day administrative execution. The said total national budget is drawn up once in each fiscal year on the basis of annual revenues and expenditures. Under the current budgetary system, on condition of any of the events described in Article 75 of the Budget Act, a special budget may be drawn up in addition to the annual national budget. Naturally, the special budget proposed in response to an emergency or a serious event is not included in the aforesaid total national budget. 'Translated by Dr. C.Y. Huang of Tsar & Tsai Law Firm.
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