Article 8
When landowners and their spouses and dependent minors file a declaration for more than one self-use residential land parcel within the jurisdiction of the Act, the determination of the single land parcel eligible for the self-use residential land tax rate according to Paragraph 3, Article 17 of the Act shall refer to the landowners’ selection of the place of household registration. If the owner does not make a selection, the priority of applicability is as follows:
1. The place of household registration of the landowner.
2. The place of household registration of the spouse.
3. The place of household registration of the dependent minors.
When the landowner, his/her spouse and dependent minors file a self-use residential land declaration separately, refer to the place of household registration that they select together. If a place of household registration is not selected, refer to the highest self-use residential land tax that the landowner and his/her spouse and the dependent minor applied for in the current year.
The priority of applicability regarding the place of household registration under Subparagraph 3 of Paragraph 1 shall be determined by seniority.
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Article 9
Landowners filing a declaration within the jurisdiction of the Act for a self-use residential parcel of land with an area exceeding the limit specified under Paragraph 1, Article 17 of the Act shall calculate to the area limitation regulated according to the sequential application that the landowners selected; if not selected by the landowner, the priority of applicability is as follows:
1. The place of household registration of the landowner, the spouse, and the dependent minors.
2. The place of household registration of superior lineal relatives by blood.
3. The place of household registration of inferior lineal relatives by blood.
4. The place of household registration of lineal relatives by marriage.
The priority of applicability under Subparagraphs 2 to 4 of the preceding paragraph shall be determined by seniority.
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Article 14
To apply for eligibility for special rates on land value tax according to Article 18 of the Act, landowners shall submit a completed application form along with the following to the competent taxation authority for approval:
1. Industrial land: The construction permit and proof of status as an industrial entrepreneur; entrepreneurs that need to apply for an establishment permit prior to the construction of the factory should attach the factory establishment permit. The usage plan/blueprint approved by the competent industry authority or the factory establishment permit, and the building license shall be attached. Where the factory has gone into operation, the factory registration certificate shall also be attached.
2. Other lands eligible for special rates on land value tax: Relevant approval document issued by the competent authority of the enterprises concerned or by the Executive Yuan under a special project and the usage plan/blueprint or the organizational documents or the building/improvement certificate shall be attached.
Owners of lands already approved for special tax rates according to Article 18 of the Act shall file for a change of applicable rate to the general rate for land value tax in the event of the following:
1. Failure to complete construction and commence land use according to the approved plan within the time limit specified by the competent authority of the enterprises concerned.
2. The duration of suspended construction or usage has exceeded one (1) year.
If land in suspended construction or usage in excess of one (1) year as set forth under Subparagraph 2 of the preceding paragraph is categorized as industrial land, the special land value tax rate shall remain applicable provided the factory registration is not yet revoked or canceled by the competent industry authority and the land has not been changed to other uses.
Where the applicable tax rate is required to change to general rate for land value tax pursuant to Subparagraph 2 of Paragraph 2 while the tax imposed thereon was not yet approved or finalized as of 22 September, 2000, the provisions under the preceding paragraph shall apply.
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Article 44
Landowners filing a declaration within the jurisdiction of the Act, for a sold self-use residential land with an area exceeding the limit specified under Paragraph 1, Article 34 of the Act shall calculate to the area limitation in accordance with the priority of applicability that the landowners selected; if not selected by the landowners, the applicable priority refers to the land value increment tax calculated according to Article 33 of the Act from high to low.
Self-use residential land sold prior to the January 31, 2014 amendment ruling and yet to be assessed is subject to the regulation of the preceding paragraph.
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Article 49
To calculate the total amount of land value increment pursuant to Article 32 of the Act, such evaluation shall be done according to Article 30 of the Act. The most recently announced overall consumer price index for the Taiwan Region. Upon receipt of the present value declaration at the year of transfer shall be used for adjustment of the originally prescribed land value or of the declared land current value at the previous transfer.
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Article 58
To file for non-taxable status of land value increment tax pursuant to Paragraph 1, Article 39-2 of the Act, the agricultural land for agricultural use issued by the competent agriculture authority of the municipality or county (city) shall be attached to the competent taxation authority along with the application.
The issuance and release by the competent agriculture authority of the Municipality or County (City) government of a certificate proving agricultural use may be delegated to the district or township civic center for handling.
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