Chapter 33

Art. 50. Levying of new taxes and dues and change of tariff shall be decided by law.

The taxes and dues which are now in existence shall continue to be collected as of old except as changed by law.

Art. 51. With regard to the annual receipts and expenditures of the nation, they shall be dealt with in accordance with the Budget approved by the Li Fa Yuan.

Art. 52. For special purposes continuous expenditures for a specified number of years may be included in the budget.

Art. 53. To prepare for any deficiency of the budget and expenses needed outside of the estimates in the budget, a special reserve fund must be provided in the budget.

Art. 54. The following items of expenditures shall not be cancelled or reduced except with the approval of the President:--

1. Any duties belonging to the nation according to law.

2. Necessities stipulated by law.

8. Necessities for the purpose of carrying out the treaties.

4. Expenses for the Army and Navy.

Art. 55. For national war or suppression of internal disturbance or under unusual circumstances when time will not permit to convoke the Li Fa Yuan, the President may make emergency disposal of finance with the approval of the Tsan Cheng Yuan, but in such case he shall ask the Li Fa Yuan for indemnification at its next session.

Art. 56. When a new Budget cannot be established, the Budget of the previous year will be used. The same procedure will be adopted when the Budget fails to pass at the time when the fiscal year has begun.

Art. 57. When the closed accounts of the receipts and expenditures of the nation have been audited by the Board of Audit, they shall be submitted by the President to the Li Fa Yuan for approval.

Art. 58. The organization of the Board of Audit shall be fixed by the Provisional Constitution Conference.