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Tax Administration

Enforcement Rules of Autonomous Ordinance of Reduction & Exemption of Land Value Tax, House Tax, and Deed Tax to Promote the Private Participation in Infrastructure Project of Kaohsiung City

Amendment of Kao-Shi-Fu-Tzai-2-Tzi Order No. 0920053558 on October 9, 2003
  • Article 1
    The rules are stipulated in accordance with the regulation of Article 9 of Autonomous Ordinance of Reduction & Exemption of Land Value Tax, House Tax, and Deed Tax to Promote the Private Participation in Infrastructure Project of Kaohsiung City (abbreviated as “the Autonomous Ordinance” hereafter).

  • Article 2
    Revenue Service Office, Kaohsiung City (abbreviated as “Revenue Service Office of the City” hereafter) should dispose the cases with respect to tax reduction & exemption of the Autonomous Ordinance within ten working days upon receipt of the document. If other expiration date of disposal applies, it should be followed accordingly.
    The above-mentioned applicant who does not have the required documents shall be notified and offered a certain period of time by the Revenue Service Office of the city. The applicant who fails to or cannot complete the correction by the designated period should be rejected regarding his application.

  • Article 3
    The so-called major infrastructure projects in Article 3, 4, and 5 of the Autonomous Ordinance refer to those meeting 「the scope of major infrastructure project in the Law for Promotion of Private Participation in Infrastructure Projects」” promulgated by Public Construction Commission, Executive Yuan.

  • Article 4 
    The land exempted from the land value tax in accordance with the regulation of Article 3 of the Autonomous Ordinance is also free from being combined into gross land value to calculate the payable amount of land value tax.

  • Article 5 
    The so-called “beginning of the construction” in Article 3 of the Autonomous Ordinance refers to the commencement date of construction documented in Construction Commencement Report of Architectural
    Engineering.

  • Article 6 
    The so-called “beginning of operation” in Article 3 and “the month of starting use” in Article 4 of the Autonomous Ordinance refer to initial operation date after the completion of the main construction or the month when the first sale invoice is issued after the beginning of the sale.

  • Article 7 
    The real estate approved for reduction & exemption of land value tax or house tax can continue the state until the end of the fifth year if the ownership is transferred during the exemption period to private institutions which meet the regulation of major infrastructure projects in Law for Promotion of Private Participation in Infrastructure Projects.

  • Article 8 
    The so-called re-transferal in Paragraph 2 of Article 5 in the Autonomous Ordinance refers to that the real estate proprietor transfers of tax-reduced or exempted house to others and completes the registration of transferal. However, in order to promote proper businesses, the incorporations of private institutions of Law for Promotion of Private Participation in Infrastructure Projects are not confined with this regulation.

  • Article 9 
    The so-called “changed for other purposes” in Paragraph 2 of Article 5 in the Autonomous Ordinance refers to the situation in which arrangement for use in compliance with regulations of the authorities in charge of infrastructure projects is not made or being left as idle estate.

  • Article 10 
    The applications of exemption of land value tax and reduction of house tax in accordance with Subparagraph 1 and Subparagraph 2, respectively, under Paragraph 1 of Article 6 of the Autonomous Ordinance require the following relevant evidential documents:
    (1) Identification documents of the applicant.
    (2) The concession agreement made with the authorities in charge of infrastructure projects.
    (3) Evidential documents to prove the compliance with the definition of the category and scope of major infrastructure project mentioned in Paragraph 2, Article 3 of the Law for Promotion of Private Participation in Infrastructure Projects, recognized by the authorities in charge of infrastructure projects.
    (4) Attach the building permit if during the construction period; attach the opening information and the receipt copy of the first issued invoice if already starting the operation.

  • Article 11 
    According to regulation of deed tax reduction & exemption under Subparagraph 3 of Paragraph 1, Article 6 of the Autonomous Ordinance, the required relevant documents are as follows:
    (1) Identification documents of the applicant.
    (2) Contract of trade or bestowal.
    (3) The investment contract made with the authorities in charge of infrastructure projects.
    (4) Evidential documents to prove the compliance with the definition of the category and scope of major infrastructure project mentioned in Paragraph 2, Article 3 of the Law for Promotion of Private Participation in Infrastructure Projects, recognized by the authorities in charge of infrastructure projects. 
    (5) Documents to prove the possession of real estate obtained by the government of Kaohsiung City, in accordance with an authorized investment plan, and according to the regulation of Subparagraph 1, 2, and 3 of Paragraph 1, Article 8 of the Law for Promotion of Private Participation in Infrastructure Projects.

  • Article 12 
    The so-called “desition of reason for reduction & exemption” in Paragraph 2 of Article 6 and “desition of reason for reduced imposition” in Paragraph 3 of Article 6 in the Autonomous Ordinance refer to the following situations:
    (1) Before the expiration date of reduction & exemption, the infrastructure projects, are informed by the authorities in charge of infrastructure projects of terminating the investment contract, ceasing part or all of the construction or the operation and compulsorily taking over, according to Article 52 and 53 of the Law for Promotion of Private Participation in Infrastructure Projects.
    (2) The infrastructure projects which reach one year of downtime, closure, or phase-out, violate the arranged usage regulated by the authorities in charge of infrastructure projects, or those discharged of the factory registration.

  • Article 13 
    The taxpayer is responsible to report to the Revenue Service Office of the city within thirty days to resume the tax imposition when the lands and houses, which are approved for reduction & exemption of land value tax, house tax, or deed tax, no longer have the reasons for reduction & exemption and imposition reduction, or are changed to serve for other purposes. The originally reduced deed tax is supposed to be submitted complimentarily.

  • Article 14 
    Within the expiration period of reduction & exemption, the lands and houses approved for reduction & exemption of land value tax and house tax, or cases of reduction & exemption of deed tax, once discovered by the Revenue Service Office of the city or notified by the authorities in charge of infrastructure projects with one of the following situations, should be discharged immediately of the reduction & exemption and disposed in accordance with the above regulation:

    (1) Not used in accordance with the original reasons of reduction & exemption and imposition reduction.
    (2) Violating originally approved purposes of infrastructure projects.
    (3) Those Discharged of and abolished cases or registration.
    (4) Desition of reasons for reduction & exemption, and imposition reduction.

  • Article 15 
    The rules are to be enforced from the date of announcement.