法律與法規命令

If a non-profit juristic person (“NPJP”) that receives donation of land as described in Article 28-1 herein has any of the following situations, land value increment tax shall be made due retroactively and a fine of no more than two times the land value increment tax payable shall be imposed:

1. The NPJP failed to use the land according to the designated purpose of donation;

2. The NPJP acted in violation of the purpose of its establishment;

3. Income generated from the land was not spent entirely on the established enterprise; or

4.The donor received interest from the donated land in any manner as discovered by the tax authority or reported by others.

Update：2021-07-29

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更新日期：113-04-24

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