During the deliberation of the general budget proposal by the Legislative Yuan, the Premier, the Director-General of the Directorate General of Budget Accounting and Statistics Executive Yuan, the Minister of Finance shall be present to report respectively on the policy implementation plan and the process of compilation of the annual revenues and annual expenditures of the budget.

Deliberation of the budget proposal shall focus on the scale of annual expenditures, surplus or shortage of the budget, performance and efficiency of the plan, and sequence of priorities. For annual revenues, the main focus of deliberation shall be on the annual revenues contemplated to be altered or set, as determined by the accounts of source. For annual expenditures, the main focus of deliberation shall be on annual expenditures contemplated to be altered or set, as determined by the accounts of the agency, function and the Fund.

Deliberation of the budget for the Special Fund shall be primarily centered on the business plan, business revenues and expenditures, production costs, employment of capital, reinvestment and major construction projects for the Enterprise Fund; for other categories of the Special Fund, the main focus shall be centered on the employment plan of the Fund.

The general budget proposal shall be forwarded to the Legislative Yuan for deliberation and approval one (1) month prior to the beginning of a new fiscal year, and then announced by the President fifteen (15) days prior to the beginning of a new fiscal year. For the part of the budget containing any classified information, it shall not be announced publicly.

The additional conditions or duration for a legal budget shall be observed, unless not permitted by law.
Each and every agency unit shall, with reference to related laws and regulations, implement the additional resolutions attached to the budget proposal adopted by the Legislative Yuan.

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.

In case deliberation of the general budget proposal cannot be completed within the given time limit as provided in Article 51 hereof, implementation of the budget by each and every government agency may be conducted in accordance with the following rules:
1. On the part of revenues, the revenues shall be received and verified temporarily according to the standards used in the previous fiscal year and actual number of occurrences.
2. On the part of expenditures:
(1) New capital expenditures and expenditures of new plans may be disbursed only after the completion of the deliberation procedure for the budget of the current year, unless the expenditures are disbursed in accordance with Article 88 hereof or otherwise agreed upon by the Legislative Yuan.
(2) For plans other than those mentioned in the preceding Item, disbursement may be carried out in accordance with the originally authorized plans or the number of budgets actually implemented in the previous fiscal year.
3. Revenues and expenditures may be performed to meet the relevant statutory obligations.
4. Raising of debt in response to the needs of revenues and expenditures for the preceding three Sub-paragraphs may be conducted.