Article 16
If the business entity leases the land or building, it should be restricted to actual business demand. In the lease duration, if part of or all of the leased area are not needed, the business entity should apply to the Administration or branches for refund. The business can not sublease or re-lend to others. If the building’s sublease or re-lending is approved by the Administration or branches, it is beyond this restriction.
The paid rental and public facility construction expense in the aforementioned Paragraph shall not be refunded in the case of return, sub-lease or re-lending.
All buildings of the business entity should be leased or lent to business of approved establishment within the Export Processing Zone. Additionally, the business entity should report to the Administration or branches for its lease or lending. However, in the case of the building’s sub-lease or re-lending by the business entity of incubator services, it will be allowed not to report to the Administration or branches.