Article 22, Political Parties Act
The competent authority shall allocate a part of its annual budget to subsidize political parties that have attained at least three percent (3%) of the votes in the latest national legislative elections for legislators-at-large and legislators residing overseas.
The subsidy described in the preceding paragraph shall be based on the number of votes attained by the political parties at the most recent national legislative elections for legislators-at-large and legislators residing overseas, where an annual subsidy of NT$50 is offered for every vote attained. The amount of the subsidy granted in any fiscal year shall be calculated by the competent authority, and the subsidy shall be collected by the political party within two months (political parties shall be required to produce a receipt upon collecting the subsidy); the subsidy shall be granted till the tenure of the current session of the members of the Legislative Yuan expires.
Article 22, Political Parties Act(https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020078)